Jurnal Ilmiah Tata Sejuta STIA Mataram
Vol 11 No 2 (2025): Jurnal Ilmiah Tata Sejuta STIA Mataram

Peran Sustainability Reporting pada Kinerja Keuangan dan Nilai Perusahaan

Endiana, I Dewa Made (Unknown)
Sunarsih, Ni Made (Unknown)



Article Info

Publish Date
15 Oct 2025

Abstract

Sustainability reporting is the practice of measuring, disclosing and accountability efforts for organizational performance in achieving sustainable development goals to stakeholders both internal and external. This research aims to analyze the influence of Sustainability Reports on Financial Performance as proxied by Current Ratio (CR), Return on Assets (ROA), Earning per Share (EPS) and Company Value as measured by Tobin's Q in non-financial companies listed on the Indonesia Stock Exchange in 2021-2023.The population in this research is 376 non-financial companies listed on the Indonesia Stock Exchange in 2021-2023. The sample for this research was 35 companies determined based on the purposive sampling method. The analysis technique used in this research is Simple Linear Regression.The results of this research show that the Sustainability Report on Financial Performance which is proxied by the Current Ratio (CR), Return on Assets (ROA), Earning per Share (EPS) and firm value has a positive effect.

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Journal Info

Abbrev

tatasejuta

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Tata Sejuta STIA Mataram menerbitkan artikel hasil penelitian maupun pemikiran di bidang: 1. Ilmu Administrasi Publik/ Kebijakan dan Manajemen Publik 2. Ilmu Administrasi Niaga/ Bisnis dan Kewirausahaan 3. Ilmu Pemerintahan, dan 4. Ilmu Sosial lainnya yang ...