Pengungkapan Sustainability Report dan Kinerja Keuangan
Research trends regarding sustainability report begin to increase gradually in Indonesia, as well as the increasing of companies that publish sustainability report. However, many of these studies still show inconsistent results. The aim of this study is to reexamine the relationship between sustain...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Petra Christian University
2014-01-01
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| Series: | Jurnal Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/19302 |
| _version_ | 1819258938740178944 |
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| author | Josua Tarigan Hatane Semuel |
| author_facet | Josua Tarigan Hatane Semuel |
| author_sort | Josua Tarigan |
| collection | DOAJ |
| description | Research trends regarding sustainability report begin to increase gradually in Indonesia, as well as the increasing of companies that publish sustainability report. However, many of these studies still show inconsistent results. The aim of this study is to reexamine the relationship between sustainability report disclosure and financial performance. There are two things that distinguish this research from the previous ones. Firstly, this research uses companies that consistently publish sustainability report and secondly, this study uses all of measures of financial performance, namely: the size of the asset management, profitability, leverage, liquidity and market. Samples consist of 54 firm-years, which is derived from the companies that consistently publish sustainability reporting for the period 2009-2011. The results indicate that the economic dimension (EC) of the sustainability report has no effect on the financial performance, while the other two dimensions, namely the environment (EN) and social (SO) negatively affect financial performance. |
| first_indexed | 2024-12-23T19:02:04Z |
| format | Article |
| id | doaj.art-e364a8cc2ca7463aad815831eb35652a |
| institution | Directory Open Access Journal |
| issn | 1411-0288 1411-0288 |
| language | Indonesian |
| last_indexed | 2024-12-23T19:02:04Z |
| publishDate | 2014-01-01 |
| publisher | Petra Christian University |
| record_format | Article |
| series | Jurnal Akuntansi dan Keuangan |
| spelling | doaj.art-e364a8cc2ca7463aad815831eb35652a2022-12-21T17:34:41ZindPetra Christian UniversityJurnal Akuntansi dan Keuangan1411-02881411-02882014-01-0116288101Pengungkapan Sustainability Report dan Kinerja KeuanganJosua Tarigan0Hatane Semuel1 Fakultas Ekonomi, Universitas Kristen Petra <br />Jl. Siwalankerto 121-131, Surabaya 60236 Fakultas Ekonomi, Universitas Kristen Petra <br />Jl. Siwalankerto 121-131, Surabaya 60236 Research trends regarding sustainability report begin to increase gradually in Indonesia, as well as the increasing of companies that publish sustainability report. However, many of these studies still show inconsistent results. The aim of this study is to reexamine the relationship between sustainability report disclosure and financial performance. There are two things that distinguish this research from the previous ones. Firstly, this research uses companies that consistently publish sustainability report and secondly, this study uses all of measures of financial performance, namely: the size of the asset management, profitability, leverage, liquidity and market. Samples consist of 54 firm-years, which is derived from the companies that consistently publish sustainability reporting for the period 2009-2011. The results indicate that the economic dimension (EC) of the sustainability report has no effect on the financial performance, while the other two dimensions, namely the environment (EN) and social (SO) negatively affect financial performance.http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/19302Sustainability reporteconomic dimensionsocial dimensionenvironmental dimen¬sionfinancial performance |
| spellingShingle | Josua Tarigan Hatane Semuel Pengungkapan Sustainability Report dan Kinerja Keuangan Jurnal Akuntansi dan Keuangan Sustainability report economic dimension social dimension environmental dimen¬sion financial performance |
| title | Pengungkapan Sustainability Report dan Kinerja Keuangan |
| title_full | Pengungkapan Sustainability Report dan Kinerja Keuangan |
| title_fullStr | Pengungkapan Sustainability Report dan Kinerja Keuangan |
| title_full_unstemmed | Pengungkapan Sustainability Report dan Kinerja Keuangan |
| title_short | Pengungkapan Sustainability Report dan Kinerja Keuangan |
| title_sort | pengungkapan sustainability report dan kinerja keuangan |
| topic | Sustainability report economic dimension social dimension environmental dimen¬sion financial performance |
| url | http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/19302 |
| work_keys_str_mv | AT josuatarigan pengungkapansustainabilityreportdankinerjakeuangan AT hatanesemuel pengungkapansustainabilityreportdankinerjakeuangan |