PENGARUH LAPORAN KEBERLANJUTAN TERHADAP LABA PER LEMBAR SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2019-2021
DOI:
https://doi.org/10.25170/wpm.v15i1.4661Kata Kunci:
Economic Dimension, Environmental Dimension, Social Dimension, Earning per shareAbstrak
Companies often prioritize profits over environmental and social impacts, leading to the exploitation of natural and human resources. This study aims to analyze how sustainability reports influence the performance of companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sample includes 81 companies selected through purposive sampling. Descriptive statistical analysis and multiple linear regression are used for analysis. The results reveal that economic, environmental, and social dimensions disclosed in sustainability reports affect earning per share. Companies must consider these dimensions to achieve sustainable growth and positive societal impact.
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