Pengaruh Pengungkapan Keberlanjutan Berdasarkan IFRS S1 dan S2 terhadap Kinerja Keuangan
DOI:
https://doi.org/10.54259/akua.v5i3.8498Keywords:
Financial Performance, IFRS S1, IFRS S2, Sustaiability ReportAbstract
This study examines how sustainability disclosure based on IFRS S1 and S2 affects the financial performance of LQ45 index firms listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024. This study used ROE and ROA to measure financial success. Secondary data from sustainability reports, annual reports, and corporate financial data was analyzed using SPSS multiple linear regression. Strategy positively affects the ROA model, whereas governance negatively affects it. Risk management, KPIs, and objectives have little effect. In the ROE model, risk management, KPIs, and objectives have little impact, while strategy has a strong positive impact and governance has a big negative impact. Strategy disclosure was consistently connected to higher financial performance throughout the observation period, but governance transparency was linked to worse performance.
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