PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP KINERJA KEUANGAN PERUSAHAAN
The main focus of this study is to examine the effect of the sustainability reporting on the financial performance. The target sample of this study consists of the manufactur companies listed in Indonesian Stock Exchange (IDX) during 2011-2013. This study using purposive sampling method to collected...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2014
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| Online Access: | https://repository.ugm.ac.id/134197/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=75236 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | The main focus of this study is to examine the effect of the sustainability reporting on the financial performance. The target sample of this study consists of the manufactur companies listed in Indonesian Stock Exchange (IDX) during 2011-2013. This study using purposive sampling method to collected data. independent variable in this study is sustainability reporting, and dependent variables are Return on Assets (ROA), Return on Equity (ROE), Cash Flows from Operating, Profit before Tax, and Earnings per Share (EPS). While the control variables are size and leverage. The result however show that the sustainability reporting has significant high mean ROA, ROE, and Cash Flows from Operating, but the sustainabiliry reporting has insignigficant mean Profit Before Tax, and EPS. |
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