Jurnal Akuntansi dan Keuangan (JAK)
Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023

ANALISIS PENGARUH PELAPORAN KEBERLANJUTAN TERHADAP KINERJA DAN NILAI PERUSAHAAN

Tri Ayu Astari (BINUS University)
Nuraini Sari (Unknown)

Article Info

Publish Date
28 Jul 2023

Abstract

This research was conducted to determine the effect of disclosing economic, environmental, and social performance in Sustainability Reporting by state-owned companies on company performance and value. This research was conducted on state-owned companies registered in the IDX BUMN20 for the 2016–2020 period and used purposive sampling technique as the sampling method and panel data regression as the analysis method. The result was disclosure of environmental performance had a significant effect on the performance of 17 state-owned companies. However, disclosure of economic, environmental and social performance simultaneously has a significant effect on the performance and value of 17 state-owned companies.

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Journal Info
Jurnal Akuntansi dan Keuangan (JAK)
Website

Abbrev

jak

Publisher

Universitas Lampung

Subject

Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Akuntansi dan Keuangan (JAK) merupakan jurnal ilmiah akuntansi dan keuangan yang diterbitkan dua kali dalam satu tahun (Januari dan Juli) oleh Jurusan Akuntansi Universitas Lampung yang berfokus pada: - Akuntansi Keuangan - Akuntansi Manajemen - Akuntansi Sektor Publik - Sistem Informasi ...