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Sustainability report disclosure effect on market performance of the companies in The SRI-KEHATI Index Group / Luthpiyah Juliandara and Budi Purwanto

Many companies have not issued sustainability reports. If we look at market performance in the SRI-KEHATI Index whose members are companies that issue Sustainability Report, their market performance tends to increase compared to the market performance of the LQ45 Index, which not all members issue s...

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Main Authors: Juliandara, Luthpiyah, Purwanto, Budi
Format: Book Section
Language:English
Published: Faculty of Accountancy 2019
Subjects:
Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Profits. Corporate profits
Stock exchanges. Insider trading in securities
Online Access:http://ir.uitm.edu.my/id/eprint/43806/1/43806.pdf
http://ir.uitm.edu.my/id/eprint/43806/
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spelling my.uitm.ir.438062021-03-24T14:29:57Z http://ir.uitm.edu.my/id/eprint/43806/ Sustainability report disclosure effect on market performance of the companies in The SRI-KEHATI Index Group / Luthpiyah Juliandara and Budi Purwanto Juliandara, Luthpiyah Purwanto, Budi Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Profits. Corporate profits Stock exchanges. Insider trading in securities Many companies have not issued sustainability reports. If we look at market performance in the SRI-KEHATI Index whose members are companies that issue Sustainability Report, their market performance tends to increase compared to the market performance of the LQ45 Index, which not all members issue sustainability reports. However, the market performance that tends to rise is not reflected in financial performance. The financial performance of companies in the SRI-KEHATI Index group is lower than the financial performance of companies in the LQ45 Index group. The purpose of the study was to analyze the fundamental performance of the SRI-KEHATI Index group that performed no better than the LQ45 Index group and analyzed the effect of economic performance disclosure, social performance, environmental performance, and fundamental performance on market performance in the SRI-KEHATI Index group and group LQ45 Index. The sampling technique with purposive sampling resulted in a sample of 48 companies. The method in this study uses multiple linear regression analysis. Based on the results of the study of independent variables that have a significant effect on long-term debt (DER), activities of total asset turnover (TATO), environmental performance disclosure (EnDI) have a significant positive effect on changes in the company's market performance indicated by price to book value (PBV). While disclosure of social performance has a negative and significant influence on the dependent variable. Faculty of Accountancy 2019 Book Section PeerReviewed text en http://ir.uitm.edu.my/id/eprint/43806/1/43806.pdf Juliandara, Luthpiyah and Purwanto, Budi (2019) Sustainability report disclosure effect on market performance of the companies in The SRI-KEHATI Index Group / Luthpiyah Juliandara and Budi Purwanto. In: ICAM2019 – International Conference on Accounting and Management. Faculty of Accountancy, Universiti Teknologi MARA Puncak Alam, Selangor, p. 62. ISBN 978-967-17038-0-9
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Profits. Corporate profits
Stock exchanges. Insider trading in securities
spellingShingle Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Profits. Corporate profits
Stock exchanges. Insider trading in securities
Juliandara, Luthpiyah
Purwanto, Budi
Sustainability report disclosure effect on market performance of the companies in The SRI-KEHATI Index Group / Luthpiyah Juliandara and Budi Purwanto
description Many companies have not issued sustainability reports. If we look at market performance in the SRI-KEHATI Index whose members are companies that issue Sustainability Report, their market performance tends to increase compared to the market performance of the LQ45 Index, which not all members issue sustainability reports. However, the market performance that tends to rise is not reflected in financial performance. The financial performance of companies in the SRI-KEHATI Index group is lower than the financial performance of companies in the LQ45 Index group. The purpose of the study was to analyze the fundamental performance of the SRI-KEHATI Index group that performed no better than the LQ45 Index group and analyzed the effect of economic performance disclosure, social performance, environmental performance, and fundamental performance on market performance in the SRI-KEHATI Index group and group LQ45 Index. The sampling technique with purposive sampling resulted in a sample of 48 companies. The method in this study uses multiple linear regression analysis. Based on the results of the study of independent variables that have a significant effect on long-term debt (DER), activities of total asset turnover (TATO), environmental performance disclosure (EnDI) have a significant positive effect on changes in the company's market performance indicated by price to book value (PBV). While disclosure of social performance has a negative and significant influence on the dependent variable.
format Book Section
author Juliandara, Luthpiyah
Purwanto, Budi
author_facet Juliandara, Luthpiyah
Purwanto, Budi
author_sort Juliandara, Luthpiyah
title Sustainability report disclosure effect on market performance of the companies in The SRI-KEHATI Index Group / Luthpiyah Juliandara and Budi Purwanto
title_short Sustainability report disclosure effect on market performance of the companies in The SRI-KEHATI Index Group / Luthpiyah Juliandara and Budi Purwanto
title_full Sustainability report disclosure effect on market performance of the companies in The SRI-KEHATI Index Group / Luthpiyah Juliandara and Budi Purwanto
title_fullStr Sustainability report disclosure effect on market performance of the companies in The SRI-KEHATI Index Group / Luthpiyah Juliandara and Budi Purwanto
title_full_unstemmed Sustainability report disclosure effect on market performance of the companies in The SRI-KEHATI Index Group / Luthpiyah Juliandara and Budi Purwanto
title_sort sustainability report disclosure effect on market performance of the companies in the sri-kehati index group / luthpiyah juliandara and budi purwanto
publisher Faculty of Accountancy
publishDate 2019
url http://ir.uitm.edu.my/id/eprint/43806/1/43806.pdf
http://ir.uitm.edu.my/id/eprint/43806/
_version_ 1695534712761614336
score 13.211869

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