PENGARUH SUSTAINABILITY REPORT TERHADAP PROFITABILITAS PERUSAHAAN INFRASTRUKTUR TERDAFTAR DALAM BEI PERIODE 2015-2017

Danielle Christie, Agustin Ekadjaja

Abstract


The purpose of this study is to obtain empirical evidence regarding the effect of sustainability report on company profitability at infrastructure company listed in Indonesia Stock  Exchange  during  2015-2017.  The  sampling  method  used  in  this  study  to  collect research sample is purposive sampling method with the result that 47 companies at infrastructure  in  Indonesia  Stock Exchange during  2015-2017  collected  as  the research sample. Data used for this study is obtain from audited financial statement for the year end December 31st and sustainability report during 2015-2017. Panel data regression is used to test the hypothesis using Eviews 10.0. The result of this study shows economic dimension of sustainability report don’t have significant effect on company profitability, environment and social dimension of sustainability report have significant effect on company profitability.


Keywords


Sustainability Report; Profitability.

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DOI: http://dx.doi.org/10.24912/jpa.v2i2.7661

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