PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN
Daftar Isi:
- This research aims to examine the effect of sustainability report disclosures on the financial performance of mining companies during the period 2014 - 2018. The independent variable in this study is sustainability report disclosures with three performance aspects, there are economic, environmental and social performance. The dependent variable is financial performance measured by return on assets. The control variable used is size. The sustainability reporting index uses guidelines from the Global Reporting Initiative Standards. By using a purposive sampling technique, there are 10 companies that fulfill the specified criteria. The method used for analysis in this study is multiple linear regression analysis. The results showed that partially, economic performance had a positive effect to the financial performance of mining companies. While environmental and social performance has no effect to the financial performance of mining companies.