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PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA DAN NILAI PERUSAHAAN

*Bima Putranto Sejati  -  Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Andri Prastiwi  -  Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

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Abstract

Environmental damage becomes seriously problem in this decade and the most damager

refers to companies. One of their responsibility is publish their Sustainability Report. Sustainability Report helps companies to show their responsibility about the Economy, Social and Environment aspects. Sustainability Report Disclosure follows the guidelines from Global Reporting Initiative (GRI), G3 and G3.1, both consist of three main aspects which are Economic performance, Environment performance and Social performance. In this research, the data  population taken from  companies that publishes Sustainability Report and listed into Indonesia Stock Exchange starts from 2006 – 2013. The result of this research  shows  that  Sustainability  Report  Disclosure  does  not  have  any  significant relation  on  firm  performance  and  firm  value.  Then,  the  disclosure  of  Economy Performance, Environment Performance and Social Performance of Sustainability Report also does not have significant relation on firm performance and firm value
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Keywords: Sustainability Report, Annual Report, Firm Performance, Firm Value
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Section: Articles
Language : ID

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