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Institutional Repository | Satya Wacana Christian University: Pengungkapan Sustainability Reporting dan Kinerja Perusahaan

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Academic year: 2017

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ABSTRACT

This paper examines differences in the performance of corporates that do

disclosure of sustainability reporting with corporates that do not do disclosure of

sustainability reporting. Corporate performance in this study measured from the market

performance proxied by Tobin's Q and the financial performance proxied by ROE. The

sample used in this study were 329 corporates of non-financial institutions that listed on

the Indonesia Stock Exchange in 2010-2011. The sampling technique is done by

purposive sampling and data in this study is using secondary data from annual financial

statements and sustainability reporting. The data analysis technique used is the average

test non parametric method with SPSS 16. The results of this study indicatse that

companies that do disclosure of sustainability reporting have a better corporate

performance compared with companies that do not disclosure of sustainability reporting.

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