PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN (PENELITIAN PADA PERUSAHAAN MANUFAKTUR PERIODE 2019-2021)

WIRATAMA, MUHAMMAD SIRRAL and Kartasari, Shelly Febriana (2023) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN (PENELITIAN PADA PERUSAHAAN MANUFAKTUR PERIODE 2019-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study is to find out the effect of the disclosure of Sustainability Reporting (economic dimensions, environmental dimensions and social dimensions) on Financial Performance (ROA). This type of research is quantitative research with secondary data sources in the form of Sustainability Reporting and company financial reports obtained from the official website of the Company and the Indonesian Stock Exchange (IDX). The population of this study is 182 manufacturing companies listed on the IDX for the 2019-2021 period. The selection of this research sample used a purposive sampling method. The number of samples that meet the requirements for this study are 51 companies. The analytical method used is multiple linear regression methods to test the hypothesis. The results of hypothesis testing show that the economic dimension variables, environmental dimension variables and social dimension variables have no effect on financial performance (ROA). This shows that the disclosure of the economic dimension, environmental dimension and social dimension has no impact on increasing and decreasing the company's financial performance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Sustainability Reporting, dimensi ekonomi, dimensi lingkungan, dimensi sosial, Kinerja Keuangan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Sirral Wiratama
Date Deposited:	07 Feb 2023 02:12
Last Modified:	07 Feb 2023 02:12
URI:	http://repository.unsri.ac.id/id/eprint/89290

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