Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Vol 8, No 2 (2021): September 2021

Market Response to Companies Sustainability Disclosure and Environmental Performance in Indonesia

Ihsani, Masayu Annisa (Unknown)
Firmansyah, Amrie (Unknown)
Estutik, Riska Septiana (Unknown)

Article Info

Publish Date
12 Oct 2021

Abstract

This study aims to examine the impact of sustainability disclosure and environmental performance on market performance. Population of this study is non-financial companies listed in Indonesian Stock Exchange (IDX) from 2015 to 2019. Samples are 32 companies that participated in KLHK PROPER award (or 160 observations). Using multiple linear regression for panel data, this study found that sustainability disclosure is not associated with market performance, while environmental performance is positively associated with market performance. This study indicates that the Indonesia Financial Services Authority and the Ministry of Environment and Forestry need to improve the quality of policies related to sustainability used by companies in the Indonesian Capital Market.

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Journal Info
Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Website

Abbrev

JDAB

Publisher

Universitas Syiah Kuala

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Dinamika Akuntansi dan Bisnis (JDAB) is a biannual peer-reviewed and open-access journal published by Accounting Department, Universitas Syiah Kuala, Indonesia, in collaboration with the Institute of Indonesia Chartered Accountant. JDAB was first published in March 2014 and made accessible ...