KINERJA PERUSAHAAN: KINERJA LINGKUNGAN DAN PENGUNGKAPAN KEBERLANJUTAN

• Main Author: Ragati Suryani Istiq, (Author)
• Format: Book
• Published: 2021-02-06.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

The aim of this research to determining effect of environmental performance and sustainability disclosure on firm performance using control variables such as firm size, leverage, and sales growth. The sample is composed of non-financial companies listed in Indonesia Stock Exchange (IDX) for the period of 2017-2019. The level of disclosure index was calculated based on GRI-G4 and GRI Standards. Return on Assets and Tobin's Q was used as the measurement of firm performance. The results of the tests show that environmental performance and sustainability disclosure had no significant effect on the firm performance. Firm size and leverage has a significant negative effect on the firm performance. The results of this study have implications for investors and regulators. Policy makers might use these for developing regulations relating to changes business environment, especially on sustainability consept for improving the performance companies in Indonesia.

Item Description

http://repository.upnvj.ac.id/10393/14/ABSTRAK.pdf
http://repository.upnvj.ac.id/10393/23/AWAL.pdf
http://repository.upnvj.ac.id/10393/16/BAB%201.pdf
http://repository.upnvj.ac.id/10393/17/BAB%202.pdf
http://repository.upnvj.ac.id/10393/18/BAB%203.pdf
http://repository.upnvj.ac.id/10393/19/BAB%204.pdf
http://repository.upnvj.ac.id/10393/20/BAB%205.pdf
http://repository.upnvj.ac.id/10393/21/DAFTAR%20PUSTAKA.pdf
http://repository.upnvj.ac.id/10393/22/RIWAYAT%20HIDUP.pdf
http://repository.upnvj.ac.id/10393/12/LAMPIRAN.pdf
http://repository.upnvj.ac.id/10393/13/ARTIKEL%20KI.pdf