QUALITY OF DISCLOSURE OF SUSTAINABLE DEVELOPMENT GOALS (SDGS) AND FINANCIAL PERFORMANCE: EMPIRICAL EVIDENCE ON PROPERTY AND REAL ESTATE COMPANIES IN INDONESIA

Authors

  • Vina Febrianti Accounting Department Bumigora University
  • Arie Cahyani Accounting Department Bumigora University
  • Shifa Intan Lestari Accounting Department Bumigora University
  • Khairunnisa Khairunnisa Accounting Department Bumigora University

Abstract

This study aims to test and analyze the effect of the quality of SDGs disclosure in the Sustainability Report on the company’s financial performance. The quality of SDGs reporting in this study is seen from the presentation of the company's contribution to SDGs reporting, either presented qualitatively or quantitatively. Financial performance is measured using the Return on Asset (ROA) ratio. The population of this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This study uses purposive sampling method with several criteria which are then sampled. Furthermore, for the reporting quality variable using the scoring method. the sample of this study amounted to 10 companies. The result of this study is that the quality of SDGs reporting has a significant effect on ROA. While Company Value has no influence on ROA.

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Published

2024-07-01

Issue

Vol. 4 No. 1 (2024): PROCEEDINGS INTERNATIONAL SEMINAR ON ACCOUNTING SOCIETY

Section

Articles