THE EFFECT OF SUSTAINABILITY REPORTING DISCLOSURE ON FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES ON THE INDONESIAN STOCK EXCHANGE
Keywords:
Financial performance, sustainability reporting, economic performance, environmental performance, social performance.Abstract
This research aims to determine the influence of sustainability reporting disclosure on the financial performance of manufacturing companies. The results of this study are important to provide contributions and input for the companies in order to increase issue sustainability reports consistently in accordance with the rules by Otoritas Jasa Keuangan Regulation No. 51/2017. This study was conducted on 33 companies in Indonesian Stock Exchange (IDX) by using multiple linear regression analysis method. The information was taken from financial reports and sustainability reports in the 2020-2022 period. The study result shows that Economic Disclosure (EcDI) and Environmental Disclosure (EnDI) sustainability reporting has negative and significant effect on Return on Assets (ROA). In contrast, Social Disclosure (SoDI) sustainability reporting has a positive and significant effect on Return on Assets (ROA).
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