THE EFFECTS OF ENVIRONMENTAL PERFORMANCE AND RETURN ON ASSET REGARDING DISCLOSURE OF SUSTAINABILITY REPORTS AT THE MINING COMPANY LISTED ON THE INDONESIAN STOCK EXCHANGE YEAR 2021-2022
Keywords:
Sustainability Report Disclosure, Environmental Performance, Return On Assets
Abstract
The study purpose to analyze the influence of environmental performance and return on assets on sustainability report disclosures both partially and simultaneously. The type of research is quantitative research using an associative approach. The population in this research is 59 mining companies listed on the Indonesian Stock Exchange for the 2021-2022 period and the sample in this research is 23 mining companies that meet all the predetermined sample criteria. The type of data used in this research in quantitative data. The data source used in this research is secondary data. The data collection method used in this research is annual reports and sustainability reports published by mining companies listed on the Indonesian Stock Exchange for the 2021-2022 period. The data analysis method used is dummy regression analysis using SPSS (Statistical Program For Social Science) version 15 technique. The result of the research show that partially and simultaneously environmental performance and return on assets do not have a significant effect on the disclosure of sustainability reports in mining companies listed on the Stock Exchange Indonesian Effects 2021-2022.References
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Daromes, Fransiskus Eduardus, and Medeleen Florencia Kawilarang. (2020). “The Rolle of Environmental Disclosure in Mediating the Impact of the Performance of the Environment on the Value of the Company.” Accounting journal 14 (1): 77–101. http://ejournal.atmajaya.ac.id/index.php/JARA/article/view/1263.
Elika, Elmaghfira Putri, Risna Resnawaty, and Arie Surya Gutama. (2017). “Social Bencana Case Lumpur PT. Lapindo Brantas Sidoarjo, East Java.” Research Procedure And Dedication To Society 4 92): 205-16. https://doi.org/10.24198/jppm.v4i2.14272.
Jannah, Adinda Berliana Nur, and David Efendi. (2023). “The Impact of Corporate Profitability and Size on Sustainability Report Disclosure.” Journal of Science and Accounting Research (JIRA) 12 (11).
Jati, Kuat Waluyo, Linda Agustina, Deviani, I. Gusti Ketut Agung Ulupui, and Dwi Kismayanti Respati. 2023. “The Effect of Environmental Performance on Sustainability Reporting: A Case of Indonesia.” Environmental Economics 14 (1): 36–46. https://doi.org/10.21511/ee.14(1).2023.04.
Kinasih, Hayu Wikan, Wikan Isthika, and Tita Fiâ€TMlia Amartiwi. (2021). “Corporate Social Responsibility, Profitability and Size of Companies: A Relation of Depedency.” Journal Accounting andAudit Syariah (JAAiS) 2 (1): 81–89. https://doi.org/10.28918/jaais.v2i1.4098.
Kurniawati, Febriyana. (2023). “Influence of Industry Types, Company Size, and Environmental Performance on Sustainability Reporting: Literature Studies” 4 (2): 159-66.
Manggau, Anastasia Wenny. (2016). “The Influence of Information Asymmetry and Company Size on Profit Management on Mining Companies Available on the Indonesian Stock Exchange.” Accountable 13 (2): 103-14.
Oktaviana, Tari, and Nibras Nada Nailufar. (2023). “Cronology of Lapindo Lumpus.” Kompas.Com. 2023. https://nasional.kompas.com/read/2023/07/06/00150071/kronologi-lumpur-lapindo?page=all.
Rahmat, Kamaluddin. (2022). “The Impact of Financial Performance, Implementation of Good Corporate Govenance and Ownership Structure on Sustainability Report Disclosure.” Accounting: Jurnal of Accounting and Finance 7 (2).
Salsa Maulida Rohmah, Rachmaniyah, Rusmiati, Khambali, Irwan Sulistio. (2023). “Air Quality Conditions and Public Health Complaints Due to Ammonia Gas Exposure At Lapindo Mud Location.” Environmental Sanitation Journal 3 (2): 53-60.
SR, A A, and A Septiani. (2022). “Influence of Corporate Financial Performance on Sustainability Reporting Disclosure and Otherwise” Diponegoro Journal Of Accounting 11:1-11. https://ejournal3.undip.ac.id/index.php/accounting/article/view/33900.
Suryani, Leonita, and Rita Wijayanti. (2022). “Syariah Bank Performance: ICSR Disclosure Based on Stakeholder Theory From an Islamic Perspective.” Eqien-Journal Economics and Business 10 (1): 479–86.
Tusiyati, Tusiyati. 2019. “Analysis of The Impact of Environmental Performance and Financial Performance on Disclosure of Sustainability Reports on Non-Governmental Companies Listed on the Indonesian Stock Exchange.” Bina Accounting Journal 6 (2): 66–85.
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