Sustainability Reporting on Company Financial Performance

Nelmida, Nelmida (2020) Sustainability Reporting on Company Financial Performance. International Journal of Business and Economy, 2 (3). pp. 8-23. ISSN 2682-8359

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Abstract

Abstract: This study aims to analyze the effect of sustainability reporting on the financial performance of non-financial companies listed on the Indonesia Stock Exchange (BEI) in the period 2016 – 2018. Sustainability report is measured using the Global Reporting Initiative (GRI) G4 standard with three measurement indicators which are economic, environmental, and social aspects. Meanwhile, the companies’ financial performance is measured using the Return on Asset (ROA) ratio. This study uses 16 non-financial companies as research samples. The multiple linear regression method is used as an analytical tool to test this research model. The results show that two of the three aspects of sustainability report measurement, which are economic and social aspects, are proven to have an influence on the companies’ financial performance.

Item Type:	Article
Uncontrolled Keywords:	Sustainability Report, Financial Performance, Global Reporting Initiative.
Subjects:	H Social Sciences > HG Finance
Divisions:	Library of Congress Subject Areas > Prodi S2 Magister Manajemen Prodi S2 Magister Manajemen
Depositing User:	Mrs. Nelmida Nelmida
Date Deposited:	26 Jan 2021 12:48
Last Modified:	26 Jan 2021 12:48
URI:	http://repository.ibs.ac.id/id/eprint/1480

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