The Effect Of Sustainability Report Disclosure On Company Financial Performance (Empirical Study Of State-Owned Mining Companies Listed In Indonesia Stock Exchange)

Abstract

The purpose of this research is to figure out the effect that might be occurred within the sustainability report disclosure towards the company, especially, towards company financial performance. This financial performance was measured by financial ratios such as Activity ratio, liquidity ratio, profitability ratio, solvency ratio, and investment ratio. These ratios are common to use in measuring company financial performance. The population used in this research is all of the companies listed in the Indonesian stock exchange. This research uses a simple linear method to form a relationship model between an independent variable with one or more dependent variables. In addition, descriptive statistics support this research in the main variables have proven to be disclosed by all the companies in the research sample in the form of index level. The result of the research are the sustainability report has no effect on Return on Assets, Debt to equity ratio, Current ratio, and Inventory turnover. Meanwhile, the sustainability report has a positive and significant effect on the Price to book value of the company.