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Journal : EKONOMIS : Journal of Economics and Business

Pengaruh Pengungkapan Sustainability Report terhadap Kinerja Keuangan Perusahaan Finance yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Nisriinaa Faihaa Farhha Azwar; Ratih Kusumastuti; Gandy Wahyu Maulana Zulma
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.1329

Abstract

The purpose of this study is to determine the impact of sustainability reporting disclosures on financial performance by examining the economic, environmental and social aspects of the company. The companies that became the sample were selected using a purposive sampling method with certain criteria. The sample used in this research is made up of 10 finance sector companies that publish sustainability reports for 2018–2022. Data analysis was carried out, namely descriptive statistical analysis, classical assumption test, panel data regression model, and hypothesis testing using partial test (t test), simultaneous test (f test), and coefficient of determination test (R square) with the help of the Eviews 10 program. The results showed that simultaneously, all dimensions of the sustainability report, namely economic, environmental, and social aspects, have an effect on financial performance (ROE). Meanwhile, partially, the economic aspect of the sustainability report has a significant negative effect on financial performance (ROE), environmental aspects have an effect on financial performance (ROE), and social aspects have no effect on financial performance (ROE).
Co-Authors A.A. Ketut Agung Cahyawan W Abdilla Rungki P Abu Muna Almaududi Ausat Achmad Hizazi Adib Asyraf Adib Adinata Kurnia Putra Adisti Wulandari Afrizal Agnes Soukotta Agus Kurniawan Dly Agustian Zen Agustinus Nicolas Saputra Ahmad Amri Firdaus Ahmad Mukhlis Alif Al Ghifari Pulungan Alvin Andika Putra Alviony Intania Andang Fazri Annisa Rahmadhani Ariny Asyhari Arjang Arjang Arum, Enggar Diah Puspa Arya Satria Atar Satria F Aulia Suci Rahmadani Ayudia Febrihartini Azira Annisa Nelya Gustina Bambang Ismaya Bangkit Hamonangan Simangunsong Billy Akbar Juantara Bobi Sadli Cherlita Anjani Chintiya Mayliana Dada Suhaida Danil Alfajri Dea Agung Nugraha Dea Putri Anggraini Derist Touriano Derist Touriano Derist Touriano Desy Safitri Dewi Fitriyani Dewi Sutra Dhiya Ulhaq Dian Octama Putra Diksi Metris Dinda Agung Trisna Dini Martinda Lestari Dion Pramudana Dios Nugraha Putra Dista Anggini Ditha Yolanda Ramadhani Egi Rodlia Fitri Endang Fatmawati Enggar Diah P.A Erma Yani Farhan Adin Saputra adin Farid Ardyansyah Fatmawati Fatmawati Fenni Juniati Manurung Feri Irawan Fernadi Abi Wijaya Fikri Haiqal Al Fauzan Fitri Setya Ningrum Fitriani Fitriani Fitrini Mansur FRANCO BENONY LIMBA Glisina Dwinoor Rembulan Hafiz Assiddiqi Hakima Maris Hakima Maris Hari Anugrah Hasbi Ashshiddiqi Hazman Tharis Hendra Railis Hendri Hermawan Adinugraha I KETUT KUSUMA WIJAYA Ida Rosinta Ikhdan Fatih Hanif Ilham Wahyudi Inggrit Syahla Octalin Isbul Waton Iskandar Sam Iskandar Sam Jabida Latuamury Jaiyanti Jaiyanti Jusmarni Kartika Malika Putri Kartika Sari Klemens Mere Latresia Aprilia Br. Sitepu Lia Atthahira Rusadi Lindawati Kartika Lovia Nur Puspita Lovinza Lovinza Luluq il Jannah M Rapi Saputra M. Ihsan Dacholfany M. Khairun Najmi Ali M. Rizal Dika Putra M. Tio Riyando Maria Cristina Raja Maruf, Irma Rachmawati Mekar Meilisa Amalia Mimi Sintia Nodera Misni Erwati, Misni Mochamad Badar Ranu Widakso Muhammad Ali Najib Muhammad Febriansyah Muhammad Firdaus Saputra Muhammad Ridwan Muhammad Syahratul Ikhsan Muhsin Muhsin Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Musdalifa Musdalifa Muthmainah Mursidin Muthmainnah Mursidin Mutiara Kinanti Nany Anggriany Natasya Febrina Nelsi Adryana Netty Herawaty NI PUTU AYU KARTIKA SARI DEWI Nico Afrizela Nieko Siregar Ning Intan Novrianti Nisriinaa Faihaa Farhha Azwar Novi Rahmadani Nur Sangkut Nurnadia Nurul Tsalatsa Azizah Ocha Ananda Okta Adi Saputra OKta Paula Agustina Sitorus Prihastuti, Asepma Hygi Puan Maharanti Putri Afrilia Putri Amelia Mailensun Putri Handayani Rafmil Kurniawan Rahayu Rahayu Rahma Deni Putri Haimda Rahmadina Rahmadina Raja Sharah Fatricia Rani Amalia Rara Rara Reni Indah Kurnia Reni Yustien Retha Tesalonika S Revina Zahara Rian Adi Guna Ricgo Putra Andalas Rifal Dwi Putra Rifka Lusiana Sinurat Rifki Abdul Malik Riko Mersandro Permana Rinda Lestari Rini Oktaviani Putri Riski Hernando Rodisna Marselin Sitompul Rts Dheby Dwi Thamara Rudy Haryanto Sabina Dewanda Putri Saipul Al Sukri Salman Jumaili Salman Jumaili Salsabila Ardelia Indra Sarni Handayani Puspita Sari Sevia Pasaribu Silvy Sondari Gadzali Sintia Marselina Sintya Dame Kristin S Siti Sarra Siti Umami Khikmah Sitti Nur Alam Sri Andini Sri Devi Andriani Sri Mulyono Sri Rahayu Sry Rosita Steven Wilsen Sudadi Sudadi Suhardi Suhardi Sumarsid Sumarsid Surachman Surachman Susfayetti Syafira Ramadhani Syahmardi Yacob Tanti Widia Nurdiani Taufiq Akbar Dewi Fidrdaus Taufiq Akbar Dewi Firdaus Tegar Zaki Hanafi Teguh Setiawan Wibowo Tiar Natalia Simarmata Tiara Risonia Somad Titania Nurul Haliza Tri Agil Azhari Uli Budi Yanti S Umi Hidayati Villya Marsheela Putri Vivi Indah Sari Wahyu Wiguna Warda Mumtaza Wendy Wenaldo Widad Yuliawati Mokhtar Widya Ayu C Windi Rahayu Setia Ningsih Wiwik Tiswiyanti Yeremia Lie Yono Yuliana Yuliana Yumiza Aprilia Putri Zaimah Zaimah Zulma, Gandy Wahyu Maulana