Pengaruh Kinerja Keuangan Terhadap Sustainability Report Disclosure Pada Perusahaan yang Terdaftar Di Indeks LQ45 BEI Tahun 2018-2021

Penulis

  • Indrawati Mara Kesuma Universitas Bina Insan
  • Yuli Nurhayati Universitas Bina Insan
  • Dian Wulan Sari Universitas Bina Insan
  • Mohammad Adha Harokah Universitas Bina Insan

DOI:

https://doi.org/10.53494/jira.v10i1.349

Kata Kunci:

ROA, ROE, NPM, PBV, Marketcap, Sustanability Report, LQ45

Abstrak

This study aims to analyze the effect of financial performance by proxy ROA, ROE, NPM, PBV and MarketCap on the disclosure of sustainability reports in companies listed on the LQ45 index of the Indonesia Stock Exchange (IDX). In Indonesia, sustainability reports are not mandatory (voluntary) reports, but companies have started to care about and are aware of the importance of reports such as sustainability reports. The data used is secondary data and the method used is panel data regression analysis with the help of the Eviews 12 program. The population in this study are companies listed on the LQ45 index on the Indonesian Stock Exchange, totaling 45 companies. The sample selection used a purposive sampling method. There are 15 companies that meet the sampling criteria. The results of this study indicate that the ROA, ROE, NPM, PBV and Market Capitalization has a significant effect on sustainability report disclosure and have samples from populations of the same variance. ROA and MarketCap variables have a negative and significant effect on the sustainability report disclosure. The NPM variable has a positive and significant effect on the sustainability report disclosure. While the ROE and PBV variables have no effect on the the sustainability report disclosure. With an Adjusted R2 value of 39.16%.

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Unduhan

Diterbitkan

2024-04-30

Cara Mengutip

Kesuma, I. M., Nurhayati, Y., Sari, D. W., & Harokah, M. A. (2024). Pengaruh Kinerja Keuangan Terhadap Sustainability Report Disclosure Pada Perusahaan yang Terdaftar Di Indeks LQ45 BEI Tahun 2018-2021. Jurnal Ilmiah Raflesia Akuntansi, 10(1), 89–96. https://doi.org/10.53494/jira.v10i1.349