Media Ilmiah Akuntansi
Vol. 13 No. 1 (2025): Media Ilmiah Akuntansi

Pengaruh Sustainability Reporting terhadap Kinerja Keuangan Perusahaan

Yannifar, Afid Firdaus (Unknown)
Idawati, Wiwi (Unknown)

Article Info

Publish Date
05 Oct 2025

Abstract

The purpose of this study is to investigate the relationship between sustainability reporting and financial performance. This study uses a panel data set from 189 manufacturing companies listed in 2018-2022. The direct effect is tested using multiple regression techniques. The study finds that sustainability reporting has a negative impact on financial performance, as proxied by return on assets. These results indicate that meeting sustainability reporting indicators will increase costs, which means taking a portion of the profits that could be enjoyed by shareholders.

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Journal Info
Media Ilmiah Akuntansi
Website

Abbrev

mia

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Social Sciences

Description

Media Ilmiah Akuntansi (MIA) is biannual publication issued in the month of April and October. Media Ilmiah Akuntansi (MIA) is published by Sekolah Tinggi Ilmu Ekonomi Trisakti and cooperate with Forum Dosen Akuntansi Perguruan Tinggi DKI Jakarta, Compartment of Accounting Educators, Indonesian ...