Open AccessPENGARUH SUSTAINABILITY ACCOUNTING TERHADAP KINERJA PERUSAHAAN (PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)
Author(s) -
Lely Mulyawati,
Yvonne Augustine
Publication year - 2019
Publication title -
jurnal magister akuntansi trisakti
Language(s) - English
Resource type - Journals
ISSN - 2339-0859
DOI - 10.25105/jmat.v4i2.5064
Subject(s) - accounting , return on equity , stock exchange , business , sustainability reporting , sustainability , return on assets , social accounting , corporate social responsibility , equity (law) , accounting information system , finance , ecology , political science , biology , law
The purpose is to know the influence of sustainability accounting to firm performance in companies which listed in Indonesia Stock Exchange, in 2011-2015. Sustainability accounting use Guidelines Global Reporting Initiative G4. Firm performance use Return on Sales (ROS), and Return on Equity (ROE) . This research uses regression method with Program IBM SPSS 23. The finding are sustainability accounting (economic, environment, and social aspects disclosure) didn’t have a significant positive influence to ROS . Economic, and environment aspects disclosure didn’t have a significant positive influence , but social aspects disclosure have a significant positive influence to Return on Equity .
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