The Influence of Sustainability Disclosure on Financial Performance (Study of Non-Financial Companies Listed on the Indonesia Stock Exchange)

Muhammad, Habib Syukri (2019) The Influence of Sustainability Disclosure on Financial Performance (Study of Non-Financial Companies Listed on the Indonesia Stock Exchange). Diploma thesis, Universitas Andalas.

[img]
Preview
Text (Cover dan Abstrak)
Cover dan Abstrak.pdf - Published Version

Download (433kB) | Preview
[img]
Preview
Text
BAB 1.pdf

Download (326kB) | Preview
[img]
Preview
Text
BAB 5 Penutup.pdf

Download (281kB) | Preview
[img]
Preview
Text
Daftar Pustaka.pdf

Download (403kB) | Preview
[img] Text
Skripsi Full Text.pdf - Published Version
Restricted to Repository staff only

Download (2MB)

Abstract

ABSTRACT Sustainability reporting and company performance have become interesting topics to study in recent years. Sustainability reports are a form of corporate responsibility in non-financial aspects. The sustainability report consists of three aspects, namely the economic aspect, the social aspect and the environmental aspect. This research aims to examine the influence of sustainability reporting and it’s each aspect in the sustainability report on financial performance. The sample of this study were 7 non-financial companies listed on the Indonesia Stock Exchange during the period of 2013-2017. The independent variables in this study are the economic, environmental and social aspects measured by the Sustainability Reporting Disclosure Index (SRDI) based on the Global Reporting Initiative (GRI) version 4. The dependent variable is Return on Assets (ROA) as a measure of financial performance. This study uses secondary data obtained from the company website and Indonesia Stock Exchange website. The results of this study shows that all aspects of the sustainability report doesn’t have significant effect on financial performance. This research indirectly showed that are other factors greater influence on the company's financial performance than sustaninability reporting. Keywords: sustainability reporting, return on assets, disclosure of economic aspect, disclosure of environtmental aspect, disclosure of social aspect ABSTRAK Sustainability Reporting dan kinerja perusahaan menjadi topik yang menarik diteliti dalam beberapa tahun terakhir. Sustainability Reporting merupakan bentuk tanggung jawab perusahaan dalam hal non-keuangan. Sustainability Reporting terdiri atas tiga aspek yaitu aspek ekonomi, aspek lingkungan dan aspek sosial. Penelitian ini bertujuan untuk menguji hubungan antara Sustainability Reporting secara menyeluruh dan masing-masing aspek dalam Sustainability Reporting dengan kinerja perusahaan. Sampel penelitian ini adalah 7 perusahaan non-keuangan yang terdaftar di Burss Efek Indonesia selama periode tahun 2013-2017. Variabel independen dalam penelitian ini adalah dimensi ekonomi, dimensi lingkungan dan dimensi sosial yang di ukur dengan Sustainability Reporting Disclosure Index (SRDI) berdasarkan Global Reporting Initiative (GRI) versi 4. Variabel dependen dalam penelitian ini adalah Return on Assets (ROA) sebagai ukuran kinerja perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dari situs perusahaan dan situs Bursa Efek Indonesia. Hasil penelitian ini menunjukkan bahwa semua dimensi dari Sustainability Reporting tidak memiliki pengaruh yang signifikan terhadap kinerja perusahaan. Penelitian ini secara tidak langsung menunjukkan bahwa ada faktor lain yang lebih mempengaruhi kinerja perusahaan dibandingkan dengan Sustainability Report. Keyword: sustainability reporting, return on assets, pengungkapan segi ekonomi, pengungkapan segi lingkungan, pengungkapan segi sosial

Item Type: Thesis (Diploma)
Primary Supervisor: Dr. Fauzan Misra, S.E., M.Sc., Ak., CA
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: S1 Akuntansi Akuntansi
Date Deposited: 16 Oct 2019 12:38
Last Modified: 16 Oct 2019 12:38
URI: http://scholar.unand.ac.id/id/eprint/49951

Actions (login required)

View Item View Item