Pengaruh pengungkapan sustainability report terhadap kinerja keuangan perusahaan
(studi empiris pada perusahaan tambang dan infrastruktur subsektor energi yang terdaftar di BEI tahun 2010-2014)
Alumni Fakultas Ekonomi Universitas Padjadjaran Bandung
Fakultas Ekonomi Universitas Padjadjaran Bandung
The purpose of this study was to examine the effect of sustainability report disclosure to company financial performance which defined as economic performance disclosure, environmental performance disclosure, and social performance disclosure which firm size as a control variable. The index of sustainability report follows the guidelines from Global Reporting Initiative (GRI) G3. Return on Assets (ROA) is used as the proxy for corporate financial performance and firm size as a control variable.
The sample used in this research consist of 32 samples from mining company and infrastructure subsector energy that publishes sustainability report during 2010-2013 and financial report that listed on Indonesia Stock Exchange (IDX) over 2011-2014. Sample selection methods used in this research is purposive sampling method. The method used for analysis in this research is multiplied linear regression analysis.
The result of this study showed that with significance level 5% economic performance disclosure, environmental performance disclosure, and social performance disclosure which firm size as a control variable simultaneously have significant effect on financial performance with R square value 50,95%. Partially, only the disclosure of economic performance has significant positive effect on financial performance. Environmental performance and social performance disclosure have no positive significant effect on financial performance.
Keywords: sustainability report, financial performance, firm size
1. Junita Simbolon dan Memed Sueb