SKRIPSI AKS
Pengaruh Sustainability Report Terhadap Kinerja Keuangan
ABSTRACT
The purpose of this research is to examine the impact of sustainability
reports on financial performance of companies with company size as a control
variable. The independent variables used in this research are the economic
dimension, environmental dimension and social dimension ofsustainability reports.
The dependent variable used in this research is the financial performance of the
company. The control variable used in this research is the company size.
This research was conducted on LQ4 listed company on the Indonesia Stock
Exchange in 2018-2022. The data for this research are based on secondary data.
The research sample consists of companies over a five years period, resulting in a
total of 125 data were obtained. The sampling technique in this research was
purposive sampling. The data analysis used is panel data regression analysis and
data processing using the Eviews 10 program.
The results of this research indicate that the disclosure of economic,
environmental, and social dimensions does not affect the financial performance of
the companies.
Keywords: Disclosure of Economic Dimension, Disclosure of Enviromental
Dimension, Disclosure of Social Dimension, Company Size, Financial
Performance.
Tidak ada salinan data
Tidak tersedia versi lain