PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN

DASMIN, MONITA and Meutia, Inten and Yusnaini, Yusnaini (2019) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the effect of sustainability report disclosures on the financial performance of mining companies during the period 2014 - 2018. The independent variable in this study is sustainability report disclosures with three performance aspects, there are economic, environmental and social performance. The dependent variable is financial performance measured by return on assets. The control variable used is size. The sustainability reporting index uses guidelines from the Global Reporting Initiative Standards. By using a purposive sampling technique, there are 10 companies that fulfill the specified criteria. The method used for analysis in this study is multiple linear regression analysis. The results showed that partially, economic performance had a positive effect to the financial performance of mining companies. While environmental and social performance has no effect to the financial performance of mining companies.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Laporan Keberlanjutan, Kinerja Keuangan dan Ukuran Perusahaan.
Subjects:	H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 1531 not found.
Date Deposited:	29 Aug 2019 04:12
Last Modified:	29 Aug 2019 04:12
URI:	http://repository.unsri.ac.id/id/eprint/5066

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