UBUB

TEMATEMA

This research tries to link Return on Assets (ROA) with Sustainable Reporting. Starting from a companys sustainable report on corporate social responsibility and there are several aspects that must be informed by the company to explain the impact of company activities on the economy, environment and social, this research was conducted with the aim: to measure the influence of Return on Assets with Sustainable Reporting from companies mining company LQ45 which is listed on the Indonesia Stock Exchange (BEI). Using a purposive sample strategy, the population in this study is Return on Assets of mining businesses registered on the Indonesia Stock Exchange (BEI). Simple linear regression analysis is used to analyze the data. The variables in this research consist of the independent variable, namely Return on Assets as variable X, and the dependent variable (Y), namely Sustainable Reporting. Based on the results of this research, it is proven that there is no significant influence between the independent variable and the dependent variable. These findings have important implications for the disclosure practices of mining companies, highlighting the need for more transparency in their sustainability reporting to ensure better environmental and social performance.

The research demonstrates that the companys Return on Assets (ROA) does not have a significant effect on Sustainable Report (SRDI).This suggests that companies with high profitability do not necessarily increase their sustainability report disclosures, as some may prioritize profit maximization over social responsibility.Ultimately, the research highlights the importance of sustainability reporting in the context of financial performance and encourages companies to prioritize transparency and integrate sustainability into their overall business strategy.

Penelitian lanjutan dapat dilakukan dengan menginvestigasi hubungan kausal antara ROA dan pengungkapan laporan keberlanjutan, serta faktor-faktor lain yang mungkin berperan. Perbandingan lintas industri juga dapat dilakukan untuk melihat bagaimana hubungan ini bervariasi di berbagai sektor. Studi jangka panjang diperlukan untuk menganalisis dampak pengungkapan keberlanjutan terhadap kinerja keuangan dan persepsi pemangku kepentingan. Selain itu, penelitian dapat difokuskan pada pengembangan metrik yang lebih canggih untuk mengukur dan melaporkan kinerja keberlanjutan, sehingga memudahkan perusahaan untuk mengungkapkan informasi yang komprehensif. Terakhir, penelitian dapat mengeksplorasi peran insentif dan regulasi dalam mendorong pengungkapan keberlanjutan yang lebih baik, serta dampaknya terhadap perilaku perusahaan dan pengambilan keputusan investor. Penelitian-penelitian ini diharapkan dapat memberikan wawasan yang lebih mendalam tentang hubungan kompleks antara kinerja keuangan, keberlanjutan, dan nilai perusahaan, serta membantu menciptakan lingkungan bisnis yang lebih berkelanjutan dan bertanggung jawab.

Read online
File size398.57 KB
Pages12
DMCAReport

Related /

JURIS Video Scenario Of Seven Waves Of Islamic Civilization In Nusantara An Efforts To Shape The Nation s Collective Memory 2026More at 2026

IAIN GORONTALOIAIN GORONTALO The main generalization of this research is how big the gap in historical understanding among the santri and the students of formal schools is, as bigThe main generalization of this research is how big the gap in historical understanding among the santri and the students of formal schools is, as big

JURIS Implementation Of Kahoot Assisted Problem Based Learning Model To Improve Numeracy Skills A Case Study Of Fractional Materials 2025More at 2025

ESC IDESC ID The results of the research provide scientific and practical contributions on learning innovations that are encouraging and support the improvement ofThe results of the research provide scientific and practical contributions on learning innovations that are encouraging and support the improvement of

JURIS Strengthening Economic Independence for People with Deaf Disabilities at SEHJIRA Foundation Tangerang Banten through Improving Entrepreneurship Skills in the Creative Economy Sector 2025More at 2025

UMBUMB This community service program successfully equipped people with hearing disabilities at SEHJIRA Foundation with the skills and confidence needed for economicThis community service program successfully equipped people with hearing disabilities at SEHJIRA Foundation with the skills and confidence needed for economic

JURIS The Effect of Fracture Strength of Composite Materials with the Addition of Pineapple Leaf Fiber 2025More at 2025

UMRAHUMRAH m0. 5, whereas pure unsaturated polyester without a mixture of pineapple fibres only has a fracture strength of K1C = 0. 779 MPa. 5. From the results ofm0. 5, whereas pure unsaturated polyester without a mixture of pineapple fibres only has a fracture strength of K1C = 0. 779 MPa. 5. From the results of

JURIS Internet Based Information Disclosure Practices Does Reputation Of Auditor Matters 2025More at 2025

UBUB Analisis data menggunakan regresi linier berganda menunjukkan bahwa penelitian ini memenuhi uji normalitas, multikolinearitas, dan autokorelasi, namunAnalisis data menggunakan regresi linier berganda menunjukkan bahwa penelitian ini memenuhi uji normalitas, multikolinearitas, dan autokorelasi, namun

JURIS Determinan Opini Audit Going Concern 2025More at 2025

UBUB Hasil uji pengaruh secara simultan menunjukkan Debt default, Financial distress, leverage, dan opinion shopping secara bersama-sama memberikan pengaruhHasil uji pengaruh secara simultan menunjukkan Debt default, Financial distress, leverage, dan opinion shopping secara bersama-sama memberikan pengaruh

JURIS The Influence of Leadership Style and Green Management Accounting on the Sustainability Performance of Catholic Universities in Indonesia 2025More at 2025

STIE AASSTIE AAS Catholic Universities, as non-profit organizations, must maintain their performance to achieve sustainability. This study focuses on Catholic universitiesCatholic Universities, as non-profit organizations, must maintain their performance to achieve sustainability. This study focuses on Catholic universities

JURIS Pembuatan Wadah Tanam Apotik Hidup Dari Material Bambu Di Lingkungan Rt 06 Rw 08 Kelurahan Jatiraden Kota Bekasi 2020More at 2020

UMBUMB Kegiatan pengabdian masyarakat oleh Universitas Mercubuana Kranggan memberikan manfaat bagi warga dan pengetahuan tambahan mengenai cara menanam budayaKegiatan pengabdian masyarakat oleh Universitas Mercubuana Kranggan memberikan manfaat bagi warga dan pengetahuan tambahan mengenai cara menanam budaya

Useful /

JURIS Strategi Kepala Sekolah Dalam Mengembangkan Budaya Religius di SMK Salafiyah Plumbon Cirebon 2025More at 2025

IAINFMPAPUAIAINFMPAPUA Pendekatan disiplin yang ditegakkan dengan aturan yang jelas terkait kegiatan keagamaan membantu siswa membangun kebiasaan ibadah yang teratur, sedangkanPendekatan disiplin yang ditegakkan dengan aturan yang jelas terkait kegiatan keagamaan membantu siswa membangun kebiasaan ibadah yang teratur, sedangkan

JURIS Analisis Selisih PPh Terutang Ekualisasi Pembelian dan Biaya Sehubungan dengan Jasa dalam Menanggapi SP2DK 2025More at 2025

UBUB Penelitian ini dimaksudkan untuk menganalisis penyelesaian tanggapan atas SP2DK yang diterima oleh PT JKL. Metode penelitian yang diterapkan adalah teknikPenelitian ini dimaksudkan untuk menganalisis penyelesaian tanggapan atas SP2DK yang diterima oleh PT JKL. Metode penelitian yang diterapkan adalah teknik

JURIS Religious Moderation Approach In Learning Moral Creed 2024More at 2024

IAIN GORONTALOIAIN GORONTALO Selanjutnya, penelitian ini membuktikan bahwa Pendekatan Moderasi Beragama berkontribusi positif terhadap perkembangan siswa, menciptakan lingkungan pembelajaranSelanjutnya, penelitian ini membuktikan bahwa Pendekatan Moderasi Beragama berkontribusi positif terhadap perkembangan siswa, menciptakan lingkungan pembelajaran

JURIS Development of The Indonesian Islamic Education Curriculum In The Era of Globalization Challanges Study of The Thoughts of Indonesian Islamic Education Figures 2024More at 2024

IAIN GORONTALOIAIN GORONTALO Hasil penelitian ini menjelaskan tokoh-tokoh pendidikan Islam kontemporer seperti Abdurrahman Wahid, Azyumardi Azra, Hasan Langgulung, dan Amin AbdullahHasil penelitian ini menjelaskan tokoh-tokoh pendidikan Islam kontemporer seperti Abdurrahman Wahid, Azyumardi Azra, Hasan Langgulung, dan Amin Abdullah

ads-block-test