Pengaruh Sustainability Report dan Foreign Investment Terhadap Financial Performance
English Sustainability is a crucial issue for corporate world today. In Indonesian sustainability report research trends are increasing as well as the increasing of companies that publish sustainability report. The aim of this study is to determine the effect of the sustainability report disclos...
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| Format: | Article |
| Language: | English |
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Universitas Yudharta Pasuruan
2019-08-01
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| Series: | Sketsa Bisnis |
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| Online Access: | https://jurnal.yudharta.ac.id/v2/index.php/SKETSABISNIS/article/view/1581 |
| _version_ | 1827892504433786880 |
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| author | Renwi Noviantini |
| author_facet | Renwi Noviantini |
| author_sort | Renwi Noviantini |
| collection | DOAJ |
| description |
English
Sustainability is a crucial issue for corporate world today. In Indonesian sustainability report research trends are increasing as well as the increasing of companies that publish sustainability report. The aim of this study is to determine the effect of the sustainability report disclosure (Which difined as economic performance disclosure, environmental performance disclosure and social performance disclosure) and foreign ownership to financial performance (ROA).The population of this research is the LQ 45 listed on the Indonesia Stock Exchange and consistently publish the annual report and sustainability report in 2013-2015. The selection of this sample uses purposive sampling method. They are 17 companies with total 51 samples of research. Data is analyzed by using classic assumption test and multiple linear regression. The results of this research show that the economic performance disclosure and social performance disclosure have significant effect to financial performance (ROA). While the environmental performance disclosure and foreign ownership have no significant effect to financial performance (ROA).
Keywords: Economic Performance Disclosure, Environmental Performance Disclosure, Social Performance Disclosure, Foreign Ownership, Financial Performance (ROA).
Indonesia
Sustainability merupakan isu krusial bagi dunia usaha saat ini. Di Indonesia tren penelitian sustainability report semakin meningkat seiring dengan meningkatnya jumlah perusahaan yang mempublikasikan sustainability report. Penelitian ini bertujuan untuk mengetahui pengaruh sustainability report (yang didimensikan sebagai pengungkapan kinerja ekonomi, pengungkapan kinerja lingkungan, dan pengungkapan kinerja sosial) dan kepemilikan asing terhadap kinerja keuangan. Populasi dalam penelitian ini adalah perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia dan konsisten mempublikasikan laporan tahunan dan sustainability report pada tahun 2013-2015. Pemilihan sampel ini menggunakan metode purpose sampling. Sebanyak 17 perusahaan dengan total 51 sampel penelitian. Analisis datadalam penelitian ini menggunakan regresi linear berganda.Hasil penelitian ini menunjukkan bahwa pengungkapan kinerja ekonomi dan kinerja sosial berpengaruh signifikan terhadap kinerja keuangan (ROA). Sedangkan pengungkapan kinerja lingkungan dan kepemilikan asing tidak berpengaruh signifikan terhadap kinerja keuangan (ROA).
Kata Kunci: Pengungkapan Kinerja Ekonomi, Pengungkapan Kinerja Lingkungan, Pengungkapan Kinerja Sosial, Kepemilikan Asing, Kinerja Keuangan (ROA).
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| first_indexed | 2024-03-12T21:40:40Z |
| format | Article |
| id | doaj.art-b2e17b228f93401b880a10330c2f45a4 |
| institution | Directory Open Access Journal |
| issn | 2356-3672 2460-0989 |
| language | English |
| last_indexed | 2024-03-12T21:40:40Z |
| publishDate | 2019-08-01 |
| publisher | Universitas Yudharta Pasuruan |
| record_format | Article |
| series | Sketsa Bisnis |
| spelling | doaj.art-b2e17b228f93401b880a10330c2f45a42023-07-26T23:23:58ZengUniversitas Yudharta PasuruanSketsa Bisnis2356-36722460-09892019-08-016110.35891/jsb.v6i1.1581 Pengaruh Sustainability Report dan Foreign Investment Terhadap Financial Performance Renwi Noviantini0Inspektorat Jenderal Kementerian Riset Teknologi dan Pendidikan Tinggi English Sustainability is a crucial issue for corporate world today. In Indonesian sustainability report research trends are increasing as well as the increasing of companies that publish sustainability report. The aim of this study is to determine the effect of the sustainability report disclosure (Which difined as economic performance disclosure, environmental performance disclosure and social performance disclosure) and foreign ownership to financial performance (ROA).The population of this research is the LQ 45 listed on the Indonesia Stock Exchange and consistently publish the annual report and sustainability report in 2013-2015. The selection of this sample uses purposive sampling method. They are 17 companies with total 51 samples of research. Data is analyzed by using classic assumption test and multiple linear regression. The results of this research show that the economic performance disclosure and social performance disclosure have significant effect to financial performance (ROA). While the environmental performance disclosure and foreign ownership have no significant effect to financial performance (ROA). Keywords: Economic Performance Disclosure, Environmental Performance Disclosure, Social Performance Disclosure, Foreign Ownership, Financial Performance (ROA). Indonesia Sustainability merupakan isu krusial bagi dunia usaha saat ini. Di Indonesia tren penelitian sustainability report semakin meningkat seiring dengan meningkatnya jumlah perusahaan yang mempublikasikan sustainability report. Penelitian ini bertujuan untuk mengetahui pengaruh sustainability report (yang didimensikan sebagai pengungkapan kinerja ekonomi, pengungkapan kinerja lingkungan, dan pengungkapan kinerja sosial) dan kepemilikan asing terhadap kinerja keuangan. Populasi dalam penelitian ini adalah perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia dan konsisten mempublikasikan laporan tahunan dan sustainability report pada tahun 2013-2015. Pemilihan sampel ini menggunakan metode purpose sampling. Sebanyak 17 perusahaan dengan total 51 sampel penelitian. Analisis datadalam penelitian ini menggunakan regresi linear berganda.Hasil penelitian ini menunjukkan bahwa pengungkapan kinerja ekonomi dan kinerja sosial berpengaruh signifikan terhadap kinerja keuangan (ROA). Sedangkan pengungkapan kinerja lingkungan dan kepemilikan asing tidak berpengaruh signifikan terhadap kinerja keuangan (ROA). Kata Kunci: Pengungkapan Kinerja Ekonomi, Pengungkapan Kinerja Lingkungan, Pengungkapan Kinerja Sosial, Kepemilikan Asing, Kinerja Keuangan (ROA). https://jurnal.yudharta.ac.id/v2/index.php/SKETSABISNIS/article/view/1581Economic Performance Disclosure, Environmental Performance Disclosure, Social Performance Disclosure, Foreign Ownership, Financial Performance (ROA) |
| spellingShingle | Renwi Noviantini Pengaruh Sustainability Report dan Foreign Investment Terhadap Financial Performance Sketsa Bisnis Economic Performance Disclosure, Environmental Performance Disclosure, Social Performance Disclosure, Foreign Ownership, Financial Performance (ROA) |
| title | Pengaruh Sustainability Report dan Foreign Investment Terhadap Financial Performance |
| title_full | Pengaruh Sustainability Report dan Foreign Investment Terhadap Financial Performance |
| title_fullStr | Pengaruh Sustainability Report dan Foreign Investment Terhadap Financial Performance |
| title_full_unstemmed | Pengaruh Sustainability Report dan Foreign Investment Terhadap Financial Performance |
| title_short | Pengaruh Sustainability Report dan Foreign Investment Terhadap Financial Performance |
| title_sort | pengaruh sustainability report dan foreign investment terhadap financial performance |
| topic | Economic Performance Disclosure, Environmental Performance Disclosure, Social Performance Disclosure, Foreign Ownership, Financial Performance (ROA) |
| url | https://jurnal.yudharta.ac.id/v2/index.php/SKETSABISNIS/article/view/1581 |
| work_keys_str_mv | AT renwinoviantini pengaruhsustainabilityreportdanforeigninvestmentterhadapfinancialperformance |