PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Non-Keuangan dan Non-Jasa yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015)
Abstract
The purpose of this research is to examine and obtain empirical evidence about the influence of sustainability report disclosure toward financial performance. Dependent variable of this research is financial performance that is measured with 16 proxy of five dimensions of financial performance, meanwhile the independent variable is sustainability report consists of economy, environment and social dimension.
This research uses 30 non-financial and non-service listed companies in Indonesia Stock Exchange as sample within 2013-2015. This research uses purposive sampling meanwhile multiple regression hypothesis test uses smartPLS 3.0, the result’s show that first model proved that sustainability report did not influence toward financial performance and secondary model proved that sustainability report comprise economy, environment and social dimension did not influence toward financial performance.