Penerapan Sustainability Reporting Terhadap Kinerja Keuangan pada Perusahaan Retail di Bursa Efek Indonesia Tahun 2021-2023

Alliyah Alliyah, Maslichah Maslichah, Dewi Diah Fakhriyyah

Abstract


This study aims to analyze the effect of sustainability reporting disclosure on financial performance (Return on Assets and Return on Equity). The research employs a quantitative correlational method using secondary data obtained online from official company websites. The population comprises all retail companies listed on the Indonesia Stock Exchange for the 2021–2023 period. Sampling was conducted via purposive sampling, resulting in 17 companies that met the criteria. This study uses a multiple linear regression model with IBM SPSS version 27. The independent variables are sustainability reporting across the economic, environmental, and social dimensions. These variables are measured using a disclosure index. The Global Reporting Initiative (GRI) 2016 and 2021 sustainability reporting guidelines serve as the basis for calculating the index scores. The dependent variables are two profitability ratios: Return on Assets and Return on Equity. The results indicate that all dimensions of sustainability reporting have a significant effect on both Return on Assets and Return on Equity; however, only the environmental and social dimensions exhibit differing directions of influence on these two financial performance measures.

Keywords: Sustainability reporting, economic dimension, environmental dimension, social dimension, return on assets, return on equity


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References


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