PENGARUH PENERAPAN SUSTAINABLE DEVELOPMENT GOALS (SDGs) DAN SUSTAINABILITY REPORT TERHADAP PROFITABILITAS PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA

The UN has set Sustainable Development Goals (SDGs) since 2015 as global guidelines in maintaining economic, social, environmental stability and justice. The purpose of this study to analyze the effect of applying economic indicators in the Sustainable Development Goals (SDGs) and Sustainability Rep...

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Main Author: Indah Elprizka Dewi, (Author)
Format: Book
Published: 2023-01-03.
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245 0 0 |a PENGARUH PENERAPAN SUSTAINABLE DEVELOPMENT GOALS (SDGs) DAN SUSTAINABILITY REPORT TERHADAP PROFITABILITAS PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA 
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520 |a The UN has set Sustainable Development Goals (SDGs) since 2015 as global guidelines in maintaining economic, social, environmental stability and justice. The purpose of this study to analyze the effect of applying economic indicators in the Sustainable Development Goals (SDGs) and Sustainability Reports on company profitability as measured using return on assets (ROA). The population used is all companies listed on the Indonesia Stock Exchange and issuing sustainability reports from 2019 to 2021. Using a purposive sampling technique, a sample of 70 companies was obtained. The data analysis technique uses panel data regression with the E-Views 12 application program and a significance level of 5%. This study found that economic indicators in the Sustainable Development Goals (SDGS) have a negative effect on company profitability and economic indicators in sustainability reports have a positive effect on company profitability. 
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