| dc.contributor.author | Arifianti, Nadhila Putri | |
| dc.contributor.author | Widianingsih, Luky Patricia | |
| dc.date.accessioned | 2024-02-23T02:40:02Z | |
| dc.date.available | 2024-02-23T02:40:02Z | |
| dc.date.issued | 2022 | |
| dc.identifier.issn | 2549-9637 | |
| dc.identifier.uri | https://dspace.uc.ac.id/handle/123456789/7218 | |
| dc.description.abstract | This study aims to analyze and examine the effect of the quality of
SDGs disclosure in the Sustainability Report on the company's
financial performance. The quality of reporting on the SDGs in this
study is seen from the presentation of reporting on the company's
contribution to the SDGs, whether presented qualitatively or
quantitatively. Financial performance is measured using the ratio
of Return on Assets (ROA). The population of this study are mining
companies listed on the Indonesia Stock Exchange (IDX) for the
2018–2020 period. This study uses a purposive sampling method
with several criteria which then become the sample. Furthermore,
for the reporting quality variable using the scoring method. The
sample of this study amounted to 18 companies. The result of this
study is that the reporting quality of SDGs has no significant effect
on ROA. While the size of the company has an influence on ROA | en_US |
| dc.publisher | PRODI AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS SARJANAWIYATA TAMANSISWA | en_US |
| dc.subject | Sustainable Development Goals | en_US |
| dc.subject | kualitas | en_US |
| dc.subject | kualitatif | en_US |
| dc.subject | kuantitatif | en_US |
| dc.subject | kinerja keuangan | en_US |
| dc.title | Kualitas Pengungkapan Sustainable Development Goals (SDGs) dan Kinerja Keuangan: Bukti Empiris atas Perusahaan Pertambangan di Indonesia | en_US |
| dc.type | Article | en_US |
