Pengaruh Pengungkapan Kinerja Ekonomi, Pengungkapan Kinerja Lingkungan, Pengungkapan Kinerja Sosial Terhadap Profitabilitas Perusahaan

Saputra, Raka (2017) Pengaruh Pengungkapan Kinerja Ekonomi, Pengungkapan Kinerja Lingkungan, Pengungkapan Kinerja Sosial Terhadap Profitabilitas Perusahaan. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Sustainability report and financial performance are two interesting things to be learned in the last few years. Sustainability report is a non-financial report consists of six elements of perfomances which are economic, environmental, human rights, labor practices and decent work, social, and product responsibility. This study aimed to examine the relationship between the financial sustainability report of each of the performance against the company's financial performance. The sample was 36 companies listed in Indonesia Stock Exchange during the period 2012-2016. The independent variable were the performance economic , environmental, and social disclosure. The independent variables were measured by using the disclosure index. Free sustainability report came from the Global Reporting Initiative (GRI) was used as the basis for calculating the value of the index. The dependent variable was Return on Assets (ROA) as a measure of financial performance. This study used secondary data collected from the company website and the Indonesia Stock Exchange. The results showed that only the disclosure of economic dimension (EC) affecting the financial performance of the company. Key words : Disclosure Of Economic Performance, Disclosure Of Environmenta Performance, Disclosure Of Social, Profitability of Company

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 15 Jan 2020 04:38
Last Modified: 15 Jan 2020 04:38
URI: http://eprints.perbanas.ac.id/id/eprint/6094

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