Dampak Pengungkapan Sustainability report terhadap Kinerja Keuangan dan Pasar Perusahaan

Wibowo, Imam and Faradiza, Sekar Akrom (2014) Dampak Pengungkapan Sustainability report terhadap Kinerja Keuangan dan Pasar Perusahaan. In: Simposium Nasional Akuntansi XVII, 24-27 September 2014, Universitas Mataram, Lombok.


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Today there are many companies disclosed their sustainability report (SR). Many research examine factors affecting how company discloses their activity related to sustainability issue. But the effects of sustainability reporting are unexplored. Existing research found inconsistency results. The aims of this research are to analyze the effect of Sustainability report (SR) disclosure on financial and market performance of companies. Profitability is used to measured financial performance and Tobin’s Q as market performance. Sample of this research is companies that reveal sustainability report which listed in Indonesia Stock Exchange (IDX). Data collected by purposive sampling method. This study used Manova for data analysis. The results showed that the disclosure of sustainability report did not effecting financial performance but negatively significant affecting market performance.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: performance, profitability, sustainability report, Tobin's Q
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Sekar Akrom
Date Deposited: 16 Apr 2019 07:49
Last Modified: 16 Apr 2019 07:49
URI: http://eprints.uty.ac.id/id/eprint/2737

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