Factors Influencing Financial Performance Through Sustainability Reporting in Indonesia

Abstract

The study aims to examine factors impact on financial performance through sustainability reporting. The sample is companies that received an Indonesia Sustainability Reporting Awards (ISRA) in 2016. This study uses secondary data from annual report 2012-2016. The first result shows that board size and sustainability are not significant. Second and third result shows the size and leverage have a positive impact on sustainability reporting. The last result shows that sustainability reporting has a positive and significant effect of financial performance. The contributions in this study,first, it shows the mediating effect of sustainability reporting on the relationship between these factors and financial performance. Second, this study also investigates companies that received ISRA in 2016. The limitation of this study is that it focuses on companies that received the award from ISRA in 2016. Another limitation is the framework not the best framework.

Sustainability Reporting and Financial Performance of Listed Industrial Goods Sector in Nigeria

“…The null hypothesis is rejected at the 5% level of significance because the P-value of F-statistics is less than the level of significance of 0.05, indicating that sustainability reporting indices have a significant and positive impact on net profit margins of industrial goods companies listed on the Nigeria Stock Exchange. This is in line with the findings of Fuadah, Safitri, and Yuliani (2019).…”

Keterkaitan Sustainability Report, Kesetaraan Gender, Earning Per Share terhadap Harga Saham Perdana

“…Pelaporan keberlanjutan atau sustainability reporting sebagai proses yang membantu perusahaan dalam menetapkan tujuan, mengukur kinerja dan mengelola perubahan menuju ekonomi global yang berkelanjutan, yang menggabungkan profitabilitas jangka panjang dengan tanggung jawab sosial dan perawatan lingkungan (Fuadah et al, 2018). Sustainability report merupakan kunci untuk mengkomunikasikan kinerja ekonomi, lingkungan sosial, dan tata kelola perusahaan yang mencerminkan dampak positif dan negatif.…”

Ukuran Perusahaan, Profil Industri dan Intensitas Pengungkapan Sustainability Reporting pada Perusahaan Pemenang Environmental, Social, Governance Awards

“…Hal tersebut akan mendorong perusahaan harus memperluas informasi yang diungkapkan dalam rangka memenuhi tuntutan masyarakat agar perusahaan tetap memperoleh legitimasi dari masyarakat. Hasil penelitian ini sejalan dengan penelitian Afsari et al (2017), Fuadah (2019, dan Setiawan et al (2019), yang menyatakan ukuran perusahaan berpengaruh positif terhadap intensitas pengungkapan sustainability reporting.…”

“…Afsari et al (2017),Fuadah (2019), danSetiawan et al (2019), yang menyatakan ukuran perusahaan berpengaruh positif terhadap intensitas pengungkapan sustainability reporting. Hal ini mengindikasikan bahwa perusahaan yang besar cenderung akan mengungkapkan lebih banyak informasi karena memiliki dampak kepada masyarakat yang lebih besar.…”