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Abstrak: Lebih Penting Mana Sustainability Report atau Laba bagi Perusahaan Perkebunan? Penelitian ini berusaha untuk menemukan penjelasan lebih rinci mengenai determinasi sustainability report bagi kinerja keuangan perusahaan perkebunan . Metode yang digunakan adalah regresi linear berganda pada14 perusahaan perkebunan yang listed di Bursa Efek Indonesia (BEI) dari tahun 2013 sampai 2017. Penelitian ini menemukan bahwa laba lebih berperan penting daripada sustainability report . Laporan ini sudah diwajibkan bagi perusahaan yang listed di BEI namun belum memiliki hukuman yang tegas bagi yang belum membuatnya. Oleh karena itu, regulator perlu menindak tegas pelaku yang yang tidak melampirkan laporan berkelanjutannya atau membuat laporan berkelanjutan itu hanya sekedarnya saja Abstract: Which is Important between SR or Profit for Plantation Corporations? This study seeks to find a more detailed explanation of the determination of sustainability reports for the financial performance of plantation companies. The method used is multiple linear regression on 14 plantation companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2017. This study found that earnings play a more important role than sustainability reports. This report is required for companies listed on the IDX but hasn’t strict penalties for those who have not made it. Therefore, regulators need to take firm action against actors who don’t attach their sustainability report or make the sustainability report only modestly.

LEBIH PENTING MANA SUSTAINABILITY REPORT ATAU LABA BAGI PERUSAHAAN PERKEBUNAN?