PENGARUH SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN DAN KINERJA PASAR PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Authors

  • Ida Ayu Putu Pradnyan Puspita Dewi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar
  • I Putu Mega Juli Semara Putra Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar
  • I Dewa Made Endiana Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Keywords:

Sustainability Report, Financial performance, Current Ratio, Return on Asset, Earning per Share

Abstract

This study aims to empirically examine the effect of sustainability reports on corporate financial performance and market performance on Current Ratio, Return on Assets, Earning per Share and Tobin's Q. Samples were taken using a purposive sampling method, with criteria for companies listed on the Indonesia Stock Exchange and issuing sustainability reports consistently from 2011-2015, 13 companies were obtained. Data analysis technique used partial least squares analysis. The results showed that: Sustainability report has a positive effect on Current Ratio. Sustainability report has a positive effect on Return on Assets. Sustainability report has a positive effect on earnings per share. Sustainability report has a positive effect on Tobin's Q.

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Issue

Vol. 1 No. 1 (2019): Kumpulan Hasil Riset Mahsiswa Akuntansi (KHARISMA)

Section

Articles