Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Pada Perusahaan Perbankan Yang Terdaftar di BEI 2016-2018
Abstract This research aims to 1) find out the economic dimension sustainability report towards financial performance 2) discover the influence of the environmental dimension on financial performance 3) identify the impact of social dimension on financial performance. The independent variable uses economic dimension, environmental dimension, and social dimension, whereas the dependent variable is financial performance. This research applies explanation and utilizes secondary data obtained from documentation techniques through companies' website which made the sustainability report. The population is including 42 conventional banking companies that have been registered in Indonesia Stock Exchange in 2016-2018. The sample is selected using a purposive sampling technique, which minimizes the population into 12 companies only.The research problems are solved by using the normality test, classical assumption test, multiple linear regression analysis, and hypothesis test. The research shows that the economic dimension and environmental dimension of the sustainability report have influenced significantly negative on financial performance, but the social dimension is significantly positive on financial performance. Keywords: Sustainability Reporting, Financial Performance, Economic Performance Disclosure, Environmental Performance Disclosure, Social Performance Dislosure
Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Pada Perusahaan Perbankan Yang Terdaftar di BEI 2016-2018
Abstract This research aims to 1) find out the economic dimension sustainability report towards financial performance 2) discover the influence of the environmental dimension on financial performance 3) identify the impact of social dimension on financial performance. The independent variable uses economic dimension, environmental dimension, and social dimension, whereas the dependent variable is financial performance. This research applies explanation and utilizes secondary data obtained from documentation techniques through companies' website which made the sustainability report. The population is including 42 conventional banking companies that have been registered in Indonesia Stock Exchange in 2016-2018. The sample is selected using a purposive sampling technique, which minimizes the population into 12 companies only.The research problems are solved by using the normality test, classical assumption test, multiple linear regression analysis, and hypothesis test. The research shows that the economic dimension and environmental dimension of the sustainability report have influenced significantly negative on financial performance, but the social dimension is significantly positive on financial performance. Keywords: Sustainability Reporting, Financial Performance, Economic Performance Disclosure, Environmental Performance Disclosure, Social Performance Dislosure
Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Pada Perusahaan Perbankan Yang Terdaftar di BEI 2016-2018
Sakiyah, Desiy Ema (Autor:in) / Salim, M Agus (Autor:in) / Priyono, Achmad Agus (Autor:in)
08.02.2020
Jurnal Ilmiah Riset Manajemen; eJrm Vol. 09 No. 10 Februari 2020
Aufsatz (Zeitschrift)
Elektronische Ressource
Englisch
DDC:
690
PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN
| DOAJ | 2018
| BASE | 2021