Dampak Sustainability Reporting terhadap Kinerja Keuangan dan Risiko Perusahaan (Studi Empiris Perusahaan yang Masuk Ke SRIKEHATI Tahun 2009-2010)
(1) Jurusan Akuntansi, Fakultas Ekonomi Universitas Dian Nuswantoro, Semarang, Indonesia
(2) Jurusan Akuntansi, Fakultas Ekonomi Universitas Dian Nuswantoro, Semarang, Indonesia
Abstract
Tujuan dari penelitian ini adalah untuk menganalisis dampak pengungkapan sustainability report terhadap kinerja keuangan dan risiko perusahaan. Profitabilitas digunakan untuk mengukur kinerja keuangan dan DER sebagai ukuran dari risiko. Sampel dari penelitian ini adalah perusahaan yang mengungkapkan sustainability report dan telah terdaftar di SRIKEHATI. Data dikumpulkan dengan metode purposive sampling. Penelitian ini menggunakan regresi sebagai alat analisis. Hasil penelitian menunjukkan bahwa pengungkapan sustainability report mempengaruhi kinerja keuangan perusahaan namun berpengaruh negatif signifikan terhadap risiko perusahaan.
The purpose of this study is to analyze the impact of the disclosure of sustainability report on financial performance and company risk. Profitability is used to measure the financial performance and DER as a measure of risk . The sample this study is that companies disclose sustainability report and has been listed on SRIKEHATI. Data collected by purposive sampling method . This study uses regression method approach. The results showed that the sustainability report disclosures affect its financial performance but significant negative effect on the risk of the company .
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