THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON NON-BANKING COMPANIES’ CORPORATE PERFORMANCE

Abstract

This research was conducted to examine the effect of Sustainability Report disclosure and company performance on companies listed on the Indonesia Stock Exchange (IDX). The research population was taken from all companies listed on IDX in the period 2019 to 2021. This study used secondary data over a period of 3 years sourced from IDX. This research uses purposive sampling method. The sample of these companies must have a complete annual report and Sustainability Report for the period 2019 to 2021 for a period of 3 years. Data collection was collected using secondary data and the total sample obtained was 126 of 45 companies that met the criteria. The independent variable of this study is the disclosure of Sustainability Reports as measured using the Sustainability Report Disclosure Index (SRDI) while the dependent variable of this study is company performance assessed using two proxies, namely Return on Assets (ROA) and Sustainable Development Goals (SDGs). The research results obtained are the effect of Sustainability Report disclosure does not affect the performance of financial companies and the effect of Sustainability Report disclosure does not affect non-financial performance.