THE ROLE OF SUSTAINABILITY REPORTING DISCLOSURE IN THE FINANCIAL PERFORMANCE OF MANUFACTURING SECTOR COMPANIES IN INDONESIA

Authors

  • Patricia Natasha Thamrin FEB, Atma Jaya Catholic University of Indonesia
  • Agung Wicaksono PPA, Atma Jaya Catholic University of Indonesia
  • Almatius Setya Marsudi PPA, Atma Jaya Catholic University of Indonesia

Keywords:

sustainability report disclosure, sustainability report, company reputation, financial performance, ROA

Abstract

Sustainability Report Disclosure is a response from an entity regarding environmental issues which are considered to be able to improve the company's financial performance through improving the company's reputation. This research was carried out in order to test the effect of sustainability report disclosure on manufacturing companies listed on the Indonesia Stock Exchange from 2019-2022 through company reputation as a connecting factor. The analytical method in this research uses the linear regression test analysis method and multiple linear regression. The research sample consisted of 24 companies out of a total of 181 companies. Researchers used a purposive sampling method to determine the research sample. Research shows that the sustainability report disclosure variable influences financial performance as seen from the size of ROA through the company's reputation as the link.

Published

2024-03-06

Issue

Vol. 11 (2024): How Do Accountants Contribute to Environmental Sustainability by Leveraging Artificial Intelligence?

Section

Articles
Abstract views: 24