Eka Putri, Gracia Melania Prita and Siswantaya, I Gede (2024) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN KINERJA LINGKUNGAN TERHADAP KEINFORMATIFAN LABA. ANALISIS “Jurnal Bisnis dan Akuntansi”, 25 (2). pp. 18-45. ISSN 1978-9750

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Abstract

This study aims to obtain empirical evidence regarding the effect of sustainability report disclosure and environmental performance on profit informationality in companies listed on the Indonesia Stock Exchange in 2020-2022. The sample used in this study is 91 companies listed on the Indonesia Stock Exchange in 2020-2022. The dependent variable in this study is the informativeness of profits measured using earnings response coefficient. As for the independent variables used in this study, the sustainability report was measured using the GRI Standards Index and Environmental Performance was measured using the PROPER rating. This study uses a multiple regression model in variable testing. The results of this study show that the disclosure of sustainability reports and environmental performance has a positive effect on the informativeness of profits.

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