PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA PERUSAHAAN SEKTOR KEUANGAN

Abstract

The emergence of events caused by the company raises concerns from various parties. The community demands
an active role for the company in making a positive contribution to its surroundings. The sustainability report is
a forum for companies to convey information on forms of social responsibility during the current period. There are
factors that can affect the extent of information about company social responsibility through sustainability reports.
This research was conducted by examining the effect of financial performance on the sustainability report in the
company’s financial sector which was listed on the Indonesia Stock Exchange. This research used financial
performance as a proxy with profitability (ROA), liquidity (CR), and solvability (DAR). Moreover, the research
sample consisted of 111 data samples from 37 companies in the financial sector listed on Indonesia Stock Exchange
in the 2018-2020 period. The sample collection technique used the purposive sampling technique. The research
data used secondary data. Meanwhile, the data analysis technique used classic assumption test, multiple
regressions analysis, and hypothesis test with F test and t-test which showed a significance was 5% (α = 0,05).
The research result showed that profitability and liquidity had a negative effect on the sustainability report
meanwhile solvability had a positive effect on the sustainability reports.