Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)

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Does sustainability reporting improve financial and non financial performance in Indonesia Companies?

Authors
Endah Tri Wahyuningtyas1, *, Dina Anggraeni Susesti2, Muis Murtadho3
1,2Department of Accounting, Faculty of Economic Business and Technology Digital, Universitas Nahdlatul Ulama Surabaya, Indonesia
3Department of Management, Faculty of Economic, Universitas Widya Kartika, Indonesia
*Corresponding author. Email: endahtri@unusa.ac.id
Corresponding Author
Endah Tri Wahyuningtyas
Available Online 13 January 2022.
DOI
10.2991/aebmr.k.211225.034How to use a DOI?
Keywords
sustainability reporting; financial performance; market to book ratio; tobin’s q
Abstract

Responsibility disclosure of a company is very important for implementing government regulations and public demands related to the disclosure of the company’s sustainability in terms of economic, social, environmental which has a major impact on the company’s performance in terms of both financial and non-financial. This study aims to examine the impact of sustainability reporting on financial and non financial performance of PROPER companies in Indonesia. The sample used in this study is The sample used in this study were companies which won green industry award that is listed on the Indonesian stock exchange and has published a sustainability reporting in 2015-2020. The secondary data used was taken from financial reports and sustainability reporting in 2015-2020. From this study, it showed that the economic variable has a significant positive effect on financial performance and an insignificant effect on the market and operational performance. Sustainability reports that can be seen from social, economic, and environmental factors are For example, the case of hot mudflow which was caused by Lapindo Brantas Inc., an oil and gas company. Sustainability Reporting Exposure is growing.sustainability report as measured by economics had a positive and significant effect on Tobin’s Q, while the social, environmental variables on market performance and company operations affected but it was not significant. While total assets have a significant negative effect on financial performance as measured by Tobin’s Q, but have no significant effect on market performance and company operations as measured by MBR and ROA. Leverage has a significant negative effect on ROA but has no significant effect on MBR and Tobin’s Q.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
13 January 2022
ISBN
978-94-6239-504-6
ISSN
2352-5428
DOI
10.2991/aebmr.k.211225.034How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Endah Tri Wahyuningtyas
AU  - Dina Anggraeni Susesti
AU  - Muis Murtadho
PY  - 2022
DA  - 2022/01/13
TI  - Does sustainability reporting improve financial and non financial performance in Indonesia Companies?
BT  - Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
PB  - Atlantis Press
SP  - 242
EP  - 246
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211225.034
DO  - 10.2991/aebmr.k.211225.034
ID  - Wahyuningtyas2022
ER  -