Electronic Resource

Pengaruh Sustainability Report Disclocure Terhadap Kinerja Perusahaan (Studi Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di Bersa Efek Indonesia (BEI) Periode 2018-2022

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Objectives: The purpose of this study is to analyze or test whether the level of
sustainability report disclosure influences company performance. This study uses
sustainability report disclosure as the independent variable and company
performance as the dependent variable
Methods: This study utilizes the panel data analysis method. The data used are
sourced from sustainability reports and audited financial statements of
manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for
the period of 2018-2022.
Results/findings: The results of this study reveal that Sustainability Report
Disclosure has a significant positive impact on several aspects of corporate
financial performance, specifically Earnings per Share (EPS) and Return on
Equity (ROE), when reinforced by control variables such as Leverage (DER) and
Size. This suggests that investing in Sustainability Report Disclosure can provide
benefits for companies of various sizes. However, there is no significant effect on
Return on Assets (ROA), and the control variables, such as Leverage (DER) and
Size, also do not play an important role in this relationship

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Availability

Detail Information

Series Title

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Call Number

REF 657 KAR p

Publisher

Bogor : IAI Tazkia., 2023

Collation

AS

Language

Indonesia

ISBN/ISSN

NIM.16102079

Classification

657

Content Type

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Media Type

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Carrier Type

-

Edition

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Subject(s)

fraud
Leverage
firm size
Sustainability Report Disclosure
Firm Performance
Investiggggative
PostCOVID-19

Specific Detail Info

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Statement of Responsibility

Amanda Dwi Kartikasari

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