BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Vol 19 No 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan

PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, LEVERAGE DAN ACTIVITY TERHADAP KINERJA PERUSAHAAN

Anabella Anabella (Universitas Katolik Indonesia Atma Jaya)
Anitaria Siregar (Universitas Katolik Indonesia Atma Jaya)

Article Info

Publish Date
20 Jul 2022

Abstract

The purpose of this research is to investigate the the influence of economic, environment and social part of sustainability report disclosures, leverage and activity towards the firm performance. The sample of this research is 15 company with sub- sector mining, agricultural and energy which registered in Indonesia Stock Exchange from period 2017 – 2019. This research uses IBM SPSS 27. The result shown that social part of sustainability report disclosures and activity influence the firm performance. Economic and environment part of sustainability report disclosures and leverage do not influnce the firm performance.

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Journal Info
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Website

Abbrev

BALANCE

Publisher

Universitas Katolik Indonesia Atma Jaya

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Akuntansi, Auditing dan Keuangan BALANCE, hadir untuk memfasilitasi peneliti dalam mendesiminasi hasil-hasil penelitian maupun karya ilmiah di bidang akuntansi. Fokus jurnal adalah pada bidang terkait akuntansi seperti akuntansi keuangan, akuntansi biaya, akuntansi manajemen, pengauditan, ...