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Pengaruh Sustainability Disclosure Terhadap Kinerja Keuangan: Studi Perusahaan yang Terdaftar di Indeks Saham Syariah Indonesia Tahun 2018-2021
This study aims to find out the differences between sales, Net Profit Margin (NPM) and Return On Asset (ROA) between companies that have and have not published a Sustainability Report. In addition, this study also wants to see whether there is an effect of Sustainability Disclosure on the financial performance of companies listed in the Indonesia Sharia Stock Index (ISSI) as measured by sales, NPM and ROA. This research uses the purposive sampling method and obtained a sample of 30 companies that have issued Sustainability Report for 4 consecutive years, namely in 2018-2021. Meanwhile, to conduct different tests, a sample of 30 companies that have not issued Sustainability Reports was used. The analysis techniques used in this study are difference tests and panel data regression analysis. Overall, this study shows that there are significant differences in sales between companies that have and have not published Sustainability Reports. However, the results of the regression of the panel data concluded that the independent variable, namely Sustainability Disclosure, had an insignificant effect on the company's sales, NPM and ROA..Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13529 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Ilmu Ekonomi Islam Fakultas Ekonomi dan Bisnis UI 2022 |
|---|---|
| Edisi | - |
| Subjek | Financial performance sales Sustainability report |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xv, 108 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |