dc.description.abstract | The purpose of this research is to figure out the effect that might be occurred within
the sustainability report disclosure towards the company, especially, towards
company financial performance. This financial performance was measured by
financial ratios such as Activity ratio, liquidity ratio, profitability ratio, solvency
ratio, and investment ratio. These ratios are common to use in measuring company
financial performance. The population used in this research is all of the companies
listed in the Indonesian stock exchange. This research uses a simple linear method
to form a relationship model between an independent variable with one or more
dependent variables. In addition, descriptive statistics support this research in the
main variables have proven to be disclosed by all the companies in the research
sample in the form of index level. The result of the research are the sustainability
report has no effect on Return on Assets, Debt to equity ratio, Current ratio, and
Inventory turnover. Meanwhile, the sustainability report has a positive and
significant effect on the Price to book value of the company. | en_US |