The study of sustainability report disclosure aspects and their impact on the companies’ performance
This research is aimed to invetigate the effect of Sustainability Report Disclosure to the Firm’s market performance.Three material aspects disclosed in the Sustainability report such as economics (EC), environmental (EN), and social aspect (SC) are used as the independent variables in this research...
| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2017
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/21036/1/shsconf_four2017%201%205ii.pdf |
| _version_ | 1825804484446519296 |
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| author | Caesaria, Aisyah Farisa Basuki, B. |
| author_facet | Caesaria, Aisyah Farisa Basuki, B. |
| author_sort | Caesaria, Aisyah Farisa |
| collection | UUM |
| description | This research is aimed to invetigate the effect of Sustainability Report Disclosure to the Firm’s market performance.Three material aspects disclosed in the Sustainability report such as economics (EC), environmental (EN), and social aspect (SC) are used as the independent variables in this research and, furthermore, the dependent variable is the market performance which is proxied by using Tobin’s Q.This researchs was conducted using mainstream positivistic quantitative methods to test the three formulated
hypotheses.The samples taken were 44 observations from all listed companies in the Indonesia Stock
Exchange (IDX) that reveal sustainability reports using GRI-G4 guidelines. This guideline is the latest version issued by the Global Reporting Innitiative (GRI), which can be implemented starting from 2013.The results showed that economicss, environmental, and social aspects have positively significant influence to the companies market performance. The practical implication of this research is the value given by society in term of the company image to those companies which disclosure their activities related to economics, social, and environment activities affects their company performance. |
| first_indexed | 2024-07-04T06:16:17Z |
| format | Conference or Workshop Item |
| id | uum-21036 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:16:17Z |
| publishDate | 2017 |
| record_format | eprints |
| spelling | uum-210362017-02-23T03:56:09Z https://repo.uum.edu.my/id/eprint/21036/ The study of sustainability report disclosure aspects and their impact on the companies’ performance Caesaria, Aisyah Farisa Basuki, B. HF5601 Accounting This research is aimed to invetigate the effect of Sustainability Report Disclosure to the Firm’s market performance.Three material aspects disclosed in the Sustainability report such as economics (EC), environmental (EN), and social aspect (SC) are used as the independent variables in this research and, furthermore, the dependent variable is the market performance which is proxied by using Tobin’s Q.This researchs was conducted using mainstream positivistic quantitative methods to test the three formulated hypotheses.The samples taken were 44 observations from all listed companies in the Indonesia Stock Exchange (IDX) that reveal sustainability reports using GRI-G4 guidelines. This guideline is the latest version issued by the Global Reporting Innitiative (GRI), which can be implemented starting from 2013.The results showed that economicss, environmental, and social aspects have positively significant influence to the companies market performance. The practical implication of this research is the value given by society in term of the company image to those companies which disclosure their activities related to economics, social, and environment activities affects their company performance. 2017 Conference or Workshop Item PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/21036/1/shsconf_four2017%201%205ii.pdf Caesaria, Aisyah Farisa and Basuki, B. (2017) The study of sustainability report disclosure aspects and their impact on the companies’ performance. In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak. http://doi.org/10.1051/shsconf/20173408001 doi:10.1051/shsconf/20173408001 doi:10.1051/shsconf/20173408001 |
| spellingShingle | HF5601 Accounting Caesaria, Aisyah Farisa Basuki, B. The study of sustainability report disclosure aspects and their impact on the companies’ performance |
| title | The study of sustainability report disclosure aspects and their impact on the companies’ performance |
| title_full | The study of sustainability report disclosure aspects and their impact on the companies’ performance |
| title_fullStr | The study of sustainability report disclosure aspects and their impact on the companies’ performance |
| title_full_unstemmed | The study of sustainability report disclosure aspects and their impact on the companies’ performance |
| title_short | The study of sustainability report disclosure aspects and their impact on the companies’ performance |
| title_sort | study of sustainability report disclosure aspects and their impact on the companies performance |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/21036/1/shsconf_four2017%201%205ii.pdf |
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