Journal of Social Research
Vol. 2 No. 4 (2023): Journal of Social Research

The Effect of Sustainability Report Disclosure Compliance on the Company's Financial Performance

Amelia Rahmadhani Putri Amrigan (Faculty of Economic and Business, Universitas Andalas)
Masyhuri Hamidi (Faculty of Economic and Business, Universitas Andalas)
Fajri Adrianto (Faculty of Economic and Business, Universitas Andalas)

Article Info

Publish Date
03 Mar 2023

Abstract

The issue of the sustainability of a company today is very important. Where the company must think ahead how the business carried out can be beneficial not only for internal but also external companies at this time and in the future. This study aims to determine the effect of compliance on sustainability reports disclosure on financial performance as measured using the Tobin's Q ratio. The sample in this study were all companies that received bronze to platinum ratings on ASRRAT for the 2018-2021 period and were listed on the stock exchange. This data is processed using panel data regression. The results of this study are that economic disclosure has a negative effect and significant, environmental disclosure has a negative effect but not significant, while social disclosure has a positive effect and significant.

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Journal Info
Journal of Social Research
Website

Abbrev

ijsr

Publisher

International Journal Labs

Subject

Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

Description

The Journal of Social Research is a double blind peer-reviewed academic journal and open access to social and scientific fields. The journal is published monthly by International Journal Labs. The Journal of Social Research provides a means for sustained discussion of relevant issues that fall ...