SUSTAINABILITY REPORTING DAN PROFITABILITAS (STUDI PADA PEMENANG INDONESIAN SUSTAINABILITY REPORTING AWARDS)

  • Komang Eva Cyntia Dewi Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I Putu Sudana Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

The purpose of this study is to determine the effect of sustainability reporting disclosure intensity to return on assets that is represented by return on assets. This study used a sample of 28 companies winning Indonesian Sustainability Reporting Awards. The examination of hypothesis is conducted using simple linear regression analysis. This study conclude that the intensity of the disclosure of sustainability reporting has positive effect to the profitability of companies. Significance of the positive effect observed at the year the sustainability reporting is published. Meanwhile, in the year after the publication, no significant effect can be observed.

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How to Cite
DEWI, Komang Eva Cyntia; SUDANA, I Putu. SUSTAINABILITY REPORTING DAN PROFITABILITAS (STUDI PADA PEMENANG INDONESIAN SUSTAINABILITY REPORTING AWARDS). Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 10, n. 1, jan. 2015. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/16812>. Date accessed: 19 oct. 2021.
Section
Articles

Keywords

sustainability reporting, profitability, return on assets