Pengaruh Pengungkapan Sustainability Report terhadap Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2012 - 2014

Abstract

This study aims to determine whether the disclosure of sustainability report consisting of disclosure of the aspects of economic, environtmental and social performance which measured by sustainability report disclosure index (SRDI) either partially or simultaneous effect on company’s performance listed on the IDX (Indonesia Stock Exchange). This type of research is quantitative causal associative research. The object of this research are companies listed on the Stock Exchange in 2012-2014 in which the sample was selected by using purposive sampling method so that obtained 13 samples which is used in this study during 3 years period. Data used in this research is secondary data, obtained from the site www.idx.co.id and the each of selected company’s website. The process of data analysis is done first is descriptive statistics, the classical assumption and hypothesis test. The statistical method used is multiple linear regression. The results showed that simultaneously, the disclosure of sustainability report had no significant effect on company’s performance listed in Indonesia Stock Exchange. Meanwhile partially, the disclosure of the aspect of economic and environmental performance in sustainability report had no significant positive effect on company’s performance, then the disclosure of the aspect of social performance in sustainability report had no significant negative effect on company’s performancce.