Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaan
Abstract
Sustainability reporting and company performance are the two factors that need to be studied in
recent years. Sustainability reporting is non-financial report that consists of three elements which are
economic performance, environmental performance, and social performance. This research attempts to
examine the effect of each dimension of sustainability reporting on company financial performance. Sample
of this research is companies that reveal sustainability report which listed in Indonesia Stock Exchange
(IDX). It consists of 10 companies during the period of year 2013-2015 and this research get 30 total
samples. The independent variables are economic disclosure, environmental disclosure, and social
disclosure. These variables are measured by means of disclosure index. Sustainability reporting guidelines
from Global Reporting Initiative (GRI) G4 is used as the basis of calculating the index score. The dependent
variables are return on asset and current ratio as measures of the proxies of financial performance, that is
profitability and liquidity. This research uses secondary data collected from company website and
Indonesian Stock Exchange. The results show that all dimensions of sustainability reporting have
significance influences on return on asset, but only environmental disclosure that has significance influence
on current ratio.