PENGARUH SUSTAINABILITY REPORT DISCLOSURE TERHADAP FINANCIAL PERFORMANCE

Afifah Nurfu'adah, - (2022) PENGARUH SUSTAINABILITY REPORT DISCLOSURE TERHADAP FINANCIAL PERFORMANCE. S1 thesis, Universitas Pendidikan Indonesia.

Baca Full Text klik disini
[img] Text
S_PEA_1800241_Title.pdf
Download (356kB)
[img] Text
S_PEA_1800241_Chapter1.pdf
Download (316kB)
[img] Text
S_PEA_1800241_Chapter2.pdf
Restricted to Staf Perpustakaan
Download (432kB)
[img] Text
S_PEA_1800241_Chapter3.pdf
Download (270kB)
[img] Text
S_PEA_1800241_Chapter4.pdf
Restricted to Staf Perpustakaan
Download (444kB)
[img] Text
S_PEA_1800241_Chapter5.pdf
Download (162kB)
[img] Text
S_PEA_1800241_Appendix.pdf
Restricted to Staf Perpustakaan
Download (1MB)
Official URL: http://repository.upi.edu

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sustainability report terhadap financial performance. Metode pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah perusahaan 22 perusahaan sektor non – financial yang terdaftar di BEI pada tahun 2019 – 2021. Data yang digunakan adalah data sekunder dengan teknik dokumentasi. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi berganda. Hasil pengujian hipotesis menunjukan bahwa (1) Sustainability report kinerja ekonomi tidak berpengaruh secara signifikan terhadap financial performance ; (2) Sustainability report kinerja lingkungan berpengaruh positif secara signifikan terhadap financial performance; (3) Sustainability report kinerja ekonomi tidak berpengaruh secara signifikan terhadap financial performance; (4) Sustainability report disclosure berpengaruh simultan secara signifikan terhadap financial performance Kata Kunci: Sustainability Report, Financial performance This study aims to determine the effect of sustainability report disclosure on financial performance. The sampling method used is purposive sampling with 22 companies in non – financial sector listed on the Indonesia Stock Exchange in the period 2019 to 2021. The data used is secondary data. The results of hypothesis testing show that (1) Economic performance has no significant effect on financial performance; (2) Environment performance has a significant positive effect on financial performance; (3) Social performance has no significant effect on financial performance; (4) Sustainability report disclosure simultaneously affect the financial performance. Keywords: Sustainability Report, Financial Performance

Item Type: Thesis (S1)
Additional Information: https://scholar.google.com/citations?user=7KiBXPgAAAAJ&hl=id ID SINTA Dosen Pembimbing: Nono Supriatna: 5995836
Uncontrolled Keywords: Sustainability Report, Financial Performance
Subjects: H Social Sciences > HB Economic Theory
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Afifah Nurfu'adah
Date Deposited: 13 Oct 2022 07:41
Last Modified: 13 Oct 2022 07:41
URI: http://repository.upi.edu/id/eprint/83962

Actions (login required)

View Item View Item