Analisis Pengaruh Akuntansi Keberlanjutan Terhadap Kinerja Keuangan Di Perusahaan Yang Terdaftar Pada IDX 30 Bursa Efek Indonesia

Abstract

The aim of this research is to determine the effect of sustainability accounting on the financial performance of companies listed on the Indonesian Stock Exchange. The object of this research is the IDX 30 company on the Indonesian Stock Exchange in 2021-2022. The type of research used is quantitative descriptive research. The data used uses secondary data, so the data collection technique used by researchers is by searching, studying and analyzing company documents or data. The data obtained is in the form of soft copies of annual financial reports and also sustainability reporting reports obtained from the official websites of companies registered on Indonesia stock exchange. The data analysis method in this research uses hypothesis testing data in the form of SPSS (Statistical Package For The Social Sciences) with a descriptive statistical test approach, classical assumptions, and multiple linear regression analysis. The research results obtained are that sustainability accounting as measured by disclosure of three aspects, namely economic, environmental and social, has no significant positive effect on financial performance as measured by return on assets.