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dc.contributor.authorWijayanti, Rita
dc.date.accessioned2016-06-22T06:45:05Z
dc.date.available2016-06-22T06:45:05Z
dc.date.issued2016-05-28
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A Study of Publicly-Held U.S. Corporations on The Effects of Sustainability Measures on Financial Performance, Utilizing A Modified Regression Discontinuity Model. Lawrence Technological University. [43] Wibowo, Imam dan Sekar Akrom Faradiza. 2014. Dampak Pengungkapan Sustainability Report terhadap Kinerja Keuangan dan Pasar Perusahaan. SNA 17. Mataram Lombok.in_ID
dc.identifier.issn2460-0784
dc.identifier.urihttp://hdl.handle.net/11617/7350
dc.description.abstractSustainability 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.in_ID
dc.language.isoidin_ID
dc.publisherUniversitas Muhammadiyah Surakartain_ID
dc.subjectsustainability reportingin_ID
dc.subjectfinancial performancein_ID
dc.subjecteconomic disclosurein_ID
dc.subjectsocial disclosurein_ID
dc.subjectenvironmental disclosurein_ID
dc.titlePengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaanin_ID
dc.typeArticlein_ID


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