SUSTAINABILITY REPORTING DAN PROFITABILITAS (STUDI PADA PEMENANG INDONESIAN SUSTAINABILITY REPORTING AWARDS)
| Main Authors: | Dewi, Komang Eva Cyntia, Sudana, I Putu |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali
, 2015
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| Subjects: | |
| Online Access: |
https://ojs.unud.ac.id/index.php/jiab/article/view/16812 https://ojs.unud.ac.id/index.php/jiab/article/view/16812/11805 |
Daftar Isi:
- The purpose of this study is to determine the effect of sustainability reporting disclosure intensity to return on assets that is represented by return on assets. This study used a sample of 28 companies winning Indonesian Sustainability Reporting Awards. The examination of hypothesis is conducted using simple linear regression analysis. This study conclude that the intensity of the disclosure of sustainability reporting has positive effect to the profitability of companies. Significance of the positive effect observed at the year the sustainability reporting is published. Meanwhile, in the year after the publication, no significant effect can be observed.