PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN INDUSTRI PANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020 – 2022

  • Novi Rahayu Karlinadewi Sekolah Tinggi Ilmu Ekonomi Nganjuk
  • Ambarwati Ambarwati Sekolah Tinggi Ilmu Ekonomi Nganjuk
  • Bambang Suroso Sekolah Tinggi Ilmu Ekonomi Nganjuk
  • Sri Murni Sekolah Tinggi Ilmu Ekonomi Nganjuk
  • Hermiliani Olpah Sekolah Tinggi Ilmu Ekonomi Nganjuk
DOI: https://doi.org/10.59330/ojsmadani.v12i2.189
Keywords: sustainbility report on economic performance, environmental performance, social performance, governance, financial performance.

Abstract

This study aims to determine the effect of sustainability report disclosure on financial performance carried out by food industry companies listed on the Indonesia Stock Exchange in 2020-2022. The population of this research is food industry companies that are listed on the IDX in 2020-2022. The sample was determined based on the purposive sampling method, as many as 90 companies. The results of the study show that the sustainability report has a positive and significant effect on financial performance. The better the sustainability report, the less negative economic, environmental, social and governance impacts. If sustainability is good, it can increase reputation and brand loyalty.

Published
2024-08-07
Issue
Vol 12 No 2 (2024): Jurnal Akuntansi dan Manajemen Mutiara Madani
Section
Articles

The authors who publish this journal agree to the following conditions:

1. The author retains the copyright and gives the journal rights regarding the first publication with the work being simultaneously licensed under the Creative Commons Attribution License which allows others to share the work with acknowledgment of the author's work and the initial publication in this journal.

2. The author can enter separate additional contractual arrangements for non-exclusive distribution of the published version of the journal (for example, send it to an institutional repository or publish in a book), with an acknowledgment of its initial publication in this Journal.

3. Authors are permitted and encouraged to post their work online (e.g., at an institutional repository or on their website) before and during the submission process, as this can lead to productive exchanges, as well as excerpts of previously published works