APAKAH SUSTAINABILITY REPORTING MENINGKATKAN KINERJA? (STUDI PADA PERUSAHAAN PULIK DI B.E.I. PERIODE 2014-2017)

Setiyowati, Putri and Gunarsih, Tri (2020) APAKAH SUSTAINABILITY REPORTING MENINGKATKAN KINERJA? (STUDI PADA PERUSAHAAN PULIK DI B.E.I. PERIODE 2014-2017). In: Seminar Nasional dan Call For Paper 2020 : “Paradigma Pengembangan Ekonomi Kreatif di Era 4.0”. STIE Widya Wiwaha, Yogyakarta, pp. 33-46. ISBN 978-602-51174-9-7

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Abstract

The objective of this study is to examine the relationship between Sustainability Reporting disclosures to financial performance. The Sustainability Reporting is based on the Global Reporting Initiative (GRI), comprises of three-dimension, economic, environment, and social. The population used in this study are all companies that have listed on the Indonesia Stock Exchange (IDX) during 2014-2017. This study implements purposive sampling in sample selection and multiple linear regression to test the hypotheses. The results revealed that the Sustainability Reporting disclosures (environmental dimensions and social dimensions) effect on Return On Assets (ROA), but the economic dimension does not affect the Return On Assets (ROA). While Sustainability Reporting disclosures (economic dimensions and social dimensions) affect Tobin's Q, but environmental dimensions do not affect Tobin's Q. The results suggest that the SR disclosure could increase the performance, even though not supported by the three dimensions of SR. Keywords : Sustainability Reporting, Return On Assets (ROA), Tobin’s Q, Global Reporting Initiative (GRI).

Item Type:	Book Section
Subjects:	B. Manajemen > Manajemen Keuangan
Divisions:	S1 Manajemen
Depositing User:	Library STIE Widya Wiwaha
Date Deposited:	27 Jan 2020 04:22
Last Modified:	05 Feb 2020 02:12
URI:	http://eprint.stieww.ac.id/id/eprint/1091

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