报告、杠杆和行动对公司表现的影响

Anabella Anabella, Anitaria Siregar
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引用次数: 1

摘要

本研究的目的是探讨可持续发展报告披露、杠杆和活动的经济、环境和社会部分对公司绩效的影响。本研究的样本是2017年至2019年期间在印度尼西亚证券交易所注册的15家分行业采矿,农业和能源公司。本研究使用IBM SPSS 27。结果表明,可持续发展报告披露和活动的社会部分影响企业绩效。可持续发展报告的经济和环境部分披露和杠杆不影响公司绩效。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, LEVERAGE DAN ACTIVITY TERHADAP KINERJA PERUSAHAAN
The purpose of this research is to investigate the the influence of economic, environment and social part of sustainability report disclosures, leverage and activity towards the firm performance. The sample of this research is 15 company with sub- sector mining, agricultural and energy which registered in Indonesia Stock Exchange from period 2017 – 2019. This research uses IBM SPSS 27. The result shown that social part of sustainability report disclosures and activity influence the firm performance. Economic and environment part of sustainability report disclosures and leverage do not influnce the firm performance.
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