披露可持续财务报告的应用

Jurnal Ilmiah Esai Pub Date : 2023-05-25 DOI:10.25181/esai.v17i2.3090

Dewi Zakia, E. Puspitasari, Lihan Rini Puspo Wijaya, Sahilly Dzulhasni

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引用次数: 0

摘要

本研究旨在检验使用GRI指数衡量的财务报表披露的信息价值对公司股价的影响，并将其分为两大类，即硬环境披露和软环境披露以及可持续发展报告。该研究是在2020-2022年对ISRA参与者进行的。公司的股票价格是用Ohlson(1995)开发的价格模型来衡量的。数据采用多元线性分析。

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Penerapan Pengungkapan Sustainability Reporting Terhadap Kinerja Keuangan Perusahaan

This study aims to examine the effect of information value in terms of financial statement disclosure as measured using the GRI index and divide it into two main categories, namely hard environmental disclosure and soft environmental disclosure and sustainability reporting on company stock prices. The research was conducted on ISRA participants in 2020-2022. The company's stock price is measured using the price model developed by Ohlson (1995). Data were analyzed using multiple linear analysis.

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Jurnal Ilmiah Esai

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