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Abstract
Abstrak
Sustainability Reporting telah menjadi fokus pembahasan di berbagai belahan dunia. Perusahaan-perusahaan dituntut untuk tidak hanya mementingkan kinerja keuangan perusahan saja. Akan tetapi juga memiliki perhatian terhadap lingkungan dan sosial masyarakat yang ada di sekitarnya. Penelitian ini bertujuan untuk mengetahui pengaruh antara laporan keberlanjutan yang terdiri dari aspek ekonomi, aspek lingkungan dan aspek sosial dengan kinerja keuangan Badan Usaha Milik Negara (BUMN) go public di Indonesia. Sampel penelitian ini adalah 12 BUMN go public yang terdaftar di Bursa Efek Indonesia selama periode tahun 2012-2014. Variabel independen dalam penelitian adalah pengungkapan sustainability reports yang diukur dengan menggunakan Sustainability Reporting Disclosure Index (SRDI) yang didasarkan pada pedoman GRI-G4. Sedangkan, pengukuran variabel dependen yaitu kinerja perusahaan yang diproyeksikan dalam Return On Assets (ROA). Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Data diperoleh dari masing-masing website BUMN maupun dari website National Center for Sustainbility Reporting (NCSR). Hasil yang diperoleh dari penelitian adalah pengungkapan sustainability reports memiliki pengaruh terhadap kinerja keuangan BUMN. Namun nilai pengaruhnya tidak begitu besar
Keywords
Kata kunci: Sustainability Reports, Return On Assets, BUMN, GRI-G4
Article Details
How to Cite
Fikriyah Arinal Haq. (2019). PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTS TERHADAP KINERJA KEUANGAN: . JABE (Jurnal Akuntansi, Bisnis Dan Ekonomi), 7(01), 21–33. Retrieved from https://jurnal.stas.ac.id/index.php/jabe/article/view/10
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