Pengaruh Pengungkapan Sustainability Report terhadap Profitabilitas Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2009-2012

Abstract

The problems discussed in this research is whether the disclosure of Sustainability Report, had the effect of both partial and simultaneous to that company profitability is measured by Return on Assets (ROA) and Return on Equity (ROE). The purpose of this study was to determine whether there is an influence Disclosure Sustainability Report, had the effect of partially divided into three elements, which are the disclosure of economic, environmental, and social and simultaneously to Profitability in Manufacturing companies listed in Indonesia Stock Exchange in the period 2009 - 2012. The population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange in the period 2009-2012. And for continuing research, empirically taking samples with a purposive sampling method and also the company that publishes Sustainability Report on the company's website. The data of this study are secondary data, by collecting the required information from the company, that is financial statements from www.idx.co.id and Sustainability reports from the company's website. Data analysis techniques used in this research is to use multiple regression analysis using SPSS 20. The test results indicate that the variable does not affect the economic performance and significant to the company's ROA and ROE. Environmental performance variable has no effect and no significant effect on ROA but positive and significant effect on ROE company. Social performance variables and significant negative effect on ROA and has no effect and no significant effect on ROE company. The conclusion is the only social variables has effect on ROA and environmental variables has efect on ROE