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PENGARUH PRAKTIK PENGUNGKAPAN SUSTAINABILITY REPORTTERHADAP KINERJA KEUANGAN PERUSAHAAN DI INDONESIA (StudiEmpirispada Perusahaan ISRA)

Rizkiyah, Din Aviyanti (2013) PENGARUH PRAKTIK PENGUNGKAPAN SUSTAINABILITY REPORTTERHADAP KINERJA KEUANGAN PERUSAHAAN DI INDONESIA (StudiEmpirispada Perusahaan ISRA). Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is aim to test the effect of Sustainability Report (SR) disclosure on the financial performance of companies in Indonesia which is projected with Profitability. Independent variable used in this study was the Sustainability Report disclosure which has measured by using the index SRDI. The dependent variables that used are Profit Margin, Return on Asset (ROA) and Return on Equity (ROE). The sample that used in this research is a company that registered at official website of Indonesian Sustainability Reporting Awards (ISRA) gets by purposive sampling method. The samples that used are 30 companies with two years of trial. This study used simple linear regression for the data analysis. Result of the trial shows that disclosure practice of Sustainability Report has no influence to the financial performance (profitability) company ISRA in Indonesia. That is show that with disclosure Sustainability Report that did by company is not work properly to the improvement of company profitability. From the previous explanation stated that disclosure practice of Sustainability Report has the negative relationship to the company profitability.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 15 Jan 2015 06:24
Last Modified: 15 Jan 2015 06:24
URI : http://eprints.umm.ac.id/id/eprint/14784

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