| dc.contributor |
Fakultas Syariah |
|
| dc.creator |
Herlambang, Yogi |
|
| dc.creator |
Hidayat, Asep Ramdan |
|
| dc.creator |
Anshori, Arif Rijal |
|
| dc.date |
2021-01-13 |
|
| dc.date.accessioned |
2021-03-15T03:15:45Z |
|
| dc.date.available |
2021-03-15T03:15:45Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/hukum_ekonomi_syariah/article/view/24776 |
|
| dc.identifier |
10.29313/syariah.v7i1.24776 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/28015 |
|
| dc.description |
Abstract. This study aims to examine the effect of sustainable development and sustainability reporting on the financial performance of companies listed in ISSI. This research in its object uses all companies listed on the Indonesian Sharia Stock Index (ISSI) in the 2017-2018 period. Research in terms of the method used is quantitative research methods. The data collection technique used is secondary data which is an annual financial report and a company sustainability report. By using the purposive sampling technique, 26 companies were included in the sampling criteria and 52 data were obtained during the research period from 2017 to 2018. The use of analysis in this study used multiple linear regression analysis. Based on the research results, it shows that partially sustainable development has a significant positive effect on the company's financial performance and sustainability reporting has no effect on the company's financial performance. Meanwhile, simultaneously sustainable development and sustainability reporting have a significant positive effect on the company's financial performance, Adjusted R Square is 0.228, which is 22% and the remaining 78% can be affected by other objects that are not in this study.Keywords: Sustainable Development, Sustainability Reporting, Financial Performance. Abstrak. Penelitian ini memiliki tujuan untuk menguji pengaruh sustainable development dan sustainability reporting terhadap kinerja keuangan perusahaan yang terdaftar di ISSI. penelitian ini dalam objeknya menggunakan keseluruhan perusahaan yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) dalam periode 2017-2018. Penelitin dalam hal metode yang digunakan adalah metode penelitian kuantitatif. Teknik pengumpulan data yang digunakan yaitu data sekunder yang merupakan laporan keuangan tahunan dan laporan berkelanjutan perusahaan. Dengan menggunakan teknik purposive sampling, diperoleh sebanyak 26 perusahaan yang masuk ke dalam kriteria pengambilan sampel dan didapat 52 data selama periode penelitiannya dari tahun 2017 sampai 2018. Penggunaan analisis pada penelitian ini menggunakan analisis regresi linier berganda. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial sustainable development berpengaruh positif signifikan terhadap kinerja keuangan perusahaan dan sustainability reporting tidak berpengaruh terhadap kinerja keuangan perusahaan. Sedangkan secara simultan sustainable development dan sustainability reporting berpengaruh positif signifikan terhadap kinerja keuangan perusahaan, Adjusted R Square adalah 0,228 yaitu sebesar 22% dan sisanya 78% dapat terpengaruh oleh objek lain yang tidak ada dalam penelitian ini.Kata Kunci: Sustainable Development, Sustainability Reporting, Kinerja Keuangan. |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/hukum_ekonomi_syariah/article/view/24776/pdf |
|
| dc.rights |
Copyright (c) 2021 Prosiding Hukum Ekonomi Syariah |
|
| dc.source |
Prosiding Hukum Ekonomi Syariah; Vol 7, No 1, Prosiding Hukum Ekonomi Syariah (Februari, 2021); 20-23 |
|
| dc.source |
Prosiding Keuangan & Perbankan Syariah; Vol 7, No 1, Prosiding Hukum Ekonomi Syariah (Februari, 2021); 20-23 |
|
| dc.source |
2460-2159 |
|
| dc.source |
10.29313/syariah.v7i1 |
|
| dc.subject |
Hukum Ekonomi Syariah |
|
| dc.subject |
Sustainable Development, Sustainability Reporting, Kinerja Keuangan. |
|
| dc.title |
Pengaruh Sustainable Development dan Sustainability Reporting terhadap Kinerja Keuangan Perusahaan yang Terdaftar di Issi |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|