Evana, Einde (2017) The Effect Of Sustainability Reporting Disclosure Based On Global Reporting Initiative (GRI) G4 On Company Performance (A Study On Companies Listed In Indonesia Stock Exchange). The Indonesian Journal of Accounting Research, 20 (3). pp. 417-442. ISSN 2086-6887

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Abstract

This research aims to analyze the effect of sustainability report disclosures which are variables of economic dimension, environment dimension and social dimension variables on company performance (Tobin’s Q). The index used as a guideline sustainability report disclosure in this research is based on the Global Reporting Initiative (GRI) G4. The population in this research is the entire companies listed in Indonesia Stock Exchange in 2014-2015. The companies as the sample are based on the purposive sampling method chosen by some specific criteria. Type of data used in this research is secondary data. Data analysis uses multiple linear regression method using SPSS 22 as an analytical tool. The result of this research shows that the variable of economic dimension has a positive effect on company performance. On the other hand, variables of environment dimension and social dimension do not affect the company performance.

Item Type:	Article
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	Dr. Einde Evana
Date Deposited:	17 Jun 2020 02:00
Last Modified:	17 Jun 2020 02:00
URI:	http://repository.lppm.unila.ac.id/id/eprint/22507

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