PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP PROFITABILITAS PERUSAHAAN
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
WIDATI, TIZA RIA
Subject
657.3 - FINANCIAL REPORTS
Datestamp
2017-07-05 04:14:57
Abstract :
Sustainability report contains the financial performance and non financial performance. In recent years, has been realized the importance of this disclosure through its impact on financial performance. This study aimed to examine the relationship between indicators of sustainability reporting and the company?s profitability. The independent variable in this study was the disclosure of sustainability report that divided into the performances of disclosure of economic, enviromental and social, the disclosure of sustainability reporting indicators (Indikator SR) based on the GRI ? G3 Guideline. The dependent variable used was Return n Assets (ROA) as measure of the company?s profitability.This study used secondary data, the sample of this research were companies which are listed in indonesian stock exchange an in national center for sustainability report web (NCSR), This study also found that economic performance disclousure has no significant influence, while environmental performance has no significant influence toward the company?s profitability, and social performance haspositive significant influence toward the company?s profitability. Keywords :Sustainability report, ROA, Global Reposrting Initiative ? Index (GRI-Index)
Sustainability report contains the financial performance and non financial performance. In recent years, has been realized the importance of this disclosure through its impact on financial performance. This study aimed to examine the relationship between indicators of sustainability reporting and the company?s profitability. The independent variable in this study was the disclosure of sustainability report that divided into the performances of disclosure of economic, enviromental and social, the disclosure of sustainability reporting indicators (Indikator SR) based on the GRI ? G3 Guideline. The dependent variable used was Return n Assets (ROA) as measure of the company?s profitability.This study used secondary data, the sample of this research were companies which are listed in indonesian stock exchange an in national center for sustainability report web (NCSR), This study also found that economic performance disclousure has no significant influence, while environmental performance has no significant influence toward the company?s profitability, and social performance haspositive significant influence toward the company?s profitability. Keywords :Sustainability report, ROA, Global Reposrting Initiative ? Index (GRI-Index)
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