Jurnal Ilmiah Akuntansi dan Bisnis
Vol 10 No 1 (2015)

SUSTAINABILITY REPORTING DAN PROFITABILITAS (STUDI PADA PEMENANG INDONESIAN SUSTAINABILITY REPORTING AWARDS)

Komang Eva Cyntia Dewi (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Putu Sudana (Fakultas Ekonomi dan Bisnis Universitas Udayana)

Article Info

Publish Date
11 Jan 2015

Abstract

The purpose of this study is to determine the effect of sustainability reporting disclosure intensity to return on assets that is represented by return on assets. This study used a sample of 28 companies winning Indonesian Sustainability Reporting Awards. The examination of hypothesis is conducted using simple linear regression analysis. This study conclude that the intensity of the disclosure of sustainability reporting has positive effect to the profitability of companies. Significance of the positive effect observed at the year the sustainability reporting is published. Meanwhile, in the year after the publication, no significant effect can be observed.

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Journal Info
Jurnal Ilmiah Akuntansi dan Bisnis
Website

Abbrev

jiab

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...