PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Vol 12 No 2 (2020): Agustus

Tingkat Pengungkapan Pelaporan Keberlanjutan dan Kinerja Perusahaan

Walid Rudianti (Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara)
Yenny Purbandari (STIE Tamansiswa Banjarnegara)

Article Info

Publish Date
16 Aug 2020

Abstract

The study of the impact of sustainability reporting on financial performance, corporate value and abnormal returns has been done. The quantitative approach is used to observe the impact. The population of this study are companies that issue sustainability reporting listed on the Bursa Efek Indonesia during the year 2013-2016. The sample of this study amounted to 32 taken with purposive sample method. Based on the results of a simple regression analysis for the effect of sustainability reporting on financial performance obtained adjusted R2 value of 15.9%. The effect of sustainability reporting on company value obtained adjusted R2 results of 9.6%. While for the sustainability reporting of abnormal returns, the probability value is 0.617> 0.05, which indicates that there is no effect of the continuous report.

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Journal Info
PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Website

Abbrev

permana

Publisher

Universitas Pancasakti Tegal

Subject

Economics, Econometrics & Finance Education

Description

Taxation Science Corporate Tax Individual Tax Accounting and Planning Taxes and Business Strategy Taxation Procedures for Estates, Trusts and Partnerships Financial Accounting Taxation Procedures for C Corps and S Corps Payroll and Business Tax Accounting Management Science Marketing Financial ...