Pengaruh Pengungkapan Sustainability Report Terhadap  Kinerja Keuangan pada Perusahaan Perbankan

Mutmainnah Mutmainnah; Antung Noor Asiah; Wida Iswara

Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan pada Perusahaan Perbankan

Mutmainnah Mutmainnah, Antung Noor Asiah, Wida Iswara

Abstract

This study aims to analyze and obtain empirical evidence about the effect of sustainability reports on financial performance measured by Return on Equity (ROE). The sustainability report disclosure index used as a sustainability report guide in this study is the GRI-standards. The population of the data used were banking companies listed on the Indonesia Stock Exchange in 2016-2019 and publishing sustainability reports. This study used purposive sampling method with certain criteria and as many as 9 companies with a total of 36 samples used as research data. The data has been analyzed by using regression analysis and has passed the classical assumption test. Then the hypothesis were tested using the multiple linear regression method. The results showed that simultaneously the economic dimension, environmental dimension, and social dimension had a significant positive effect on financial performance. While partially, it was shown that only the economic dimension had a significant positive effect on financial performance, the environmental dimension had no effect on financial performance, and the social dimension had no effect on financial performance.

Keywords

economic dimension, environmental dimension, social dimension sustainability report, financial performance

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