THE EFFECT OF DISCLOSURE OF SUSTAINABILITY REPORTING BASED ON GRI STANDARDS ON COMPANY PERFORMANCE (Study on Non-Financial Companies Listed on the SRI-KEHATI Index 2017-2019)

Yuyun Eriyanti
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Abstract

This research was conducted to test: (1) The effect of the economic dimension sustainability report disclosure on company performance; (2) The effect of the environmental dimension sustainability report disclosure on company performance; (3) The effect of disclosure of the social dimension sustainability report on company performance. The population of this study was 30 companies listed on the SRI-KEHATI index 2017-2019. Based on the purposive sampling method, the total sample of the study was 14 companies. Hypothesis testing is carried out in this study using multiple linear regression analysis with the help of SPSS version 26 software. The results showed that (1) the economic dimension has no effect on company performance (Tobin's Q) with a significance level of the economic dimension of 0.450. (2) The environmental dimension has an effect on company performance (Tobin's Q) with a significant level of the environmental dimension of 0.002. (3) The social dimension affects Company Performance (Tobin's Q) with a social dimension significance level of 0.000.
基于GRI标准的可持续发展报告披露对公司绩效的影响(以2017-2019年SRI-KEHATI指数非金融类上市公司为例)
本研究旨在检验:(1)经济维度可持续发展报告披露对公司绩效的影响;(2)环境维度可持续发展报告披露对公司绩效的影响;(3)社会维度可持续发展报告披露对公司绩效的影响。本研究的对象是2017-2019年SRI-KEHATI指数上市的30家公司。本研究采用目的抽样法,共选取了14家企业作为样本。本研究采用多元线性回归分析,借助SPSS 26版软件进行假设检验。结果表明:(1)经济维度对公司绩效没有影响(托宾Q),经济维度的显著性水平为0.450。(2)环境维度对公司绩效有影响(托宾Q),环境维度显著水平为0.002。(3)社会维度影响公司绩效(托宾Q),社会维度显著性水平为0.000。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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