Abstract
The study conducted to identify effect of Sustainability Report, Environmental Performance-GRI200, Economic Performance-GRI300, and Social Performance-GRI400 related to Return on Assets in organizations included in the ASSRAT nominations for 2017-2019 both together and individually. Judgment sampling sampling method. The sample of this research is 20 corporate entities included in the ASSRAT nomination and registered on the Indonesia Stock Exchange (IDX) with a sample of 60 data. The type of data is secondary from sources of financial information and annual reports. Multiple linear regression analysis method. The findings of this study are based on the results of the f test, the independent variable has a simultaneous effect on Return on Assets. Partially Environmental Performance- GRI 200 and Economic Performance- GRI 300 have a positive impact on Return on Assets, Companies that are included in the ASSRAT nomination pay more attention to aspects of the company's Economic Performance so that the old Corporate Relations paradigm is still adopted by companies that are nominated by ASSRAT. Companies in the ASSRAT nomination do not only pay attention to profits but also pay attention to aspects of environmental performance so that they can improve the company's image in the eyes of stakeholders.
Highlights
Social Performance-GRI400 related to Return on Assets
in organizations included in the ASSRAT nominations
20 corporate entities included in the ASSRAT nomination
Summary
Hermanto Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Esa Unggul, Indonesia. Penelitian dilakukan untuk mengidentifikasi pengaruh Sustainability Report, Kinera Lingkungan-GRI200, Kinerja Ekonomi-GRI300, dan Kinerja Sosial-GRI400 berhubungan dengan Return on Asset pada organisas masuk dalam nominasi ASSRAT tahun 2017- 2019 baik secara bersama- sama maupun masingmasing variabel. Sampel penelitian ini adalah 20 entitas perusahaan masuk kedalam nominasi ASSRAT dan terigister di Bursa Efek Indonesia (BEI) dengan jumlah sampel 60 data. Temuan penelitian ini adalah berdasarkan hasil uji f, variabel independent berpengaruh secara simultan terhadap Retun on Asset. Secara parsial Kinerja Lingkungan- GRI 200 dan Kinerja Ekonomi- GRI 300 berdampak positif terhadap Return on Asset, Perusahaan dalam yang masuk dalam nominasi ASSRAT lebih memperhatikan aspek Kinerja Ekonomi diperusahaan sehingga paradigma old Corporate Relation masih diadopsi oleh perusahaan- perusahaan yang masuk nominasi ASSRAT. Kata Kunci: Return on Asset, Sustainability Report, GRI 200, GRI 300, GRI400
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