The Impact of Sustainability Report Disclosure on Financial Performance
DOI:
https://doi.org/10.56457/tjm.v1i1.176Keywords:
Sustainability report, EcDI, EnDI, SoDI, Return On AssetsAbstract
This study aims to analyze the effect of sustainability report disclosure, which includes economic, environmental, and social aspects, on financial performance using Return On Asset (ROA). The study population is mining companies listed on the Indonesia Stock Exchange (IDX) and disclosed sustainability reports for the 2019-2022 period. Using a purposive sampling technique, 13 companies were selected that met the criteria, resulting in 52 samples. This study uses a quantitative approach with multiple linear regression methods and is processed using SPSS 26. The results of the study indicate that overall, sustainability report disclosure on economic, environmental, and social aspects does not affect the company's financial performance (ROA). This indicates that sustainability report transparency has not been a major factor in increasing the profitability of mining companies in Indonesia.
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