ABSRACTNumerous empirical studies in the finance field have tested many theories for firms '

The aim of this study is to give empirical evidence about the effect of three disclosure dimensions of Sustainability Reporting (SR) to firm performance using ROA and Tobin’s Q. The three dimensions of SR consist of economic dimension, environmental dimension, and social dimension. The argument of the relationship between SR and companies' performance in this study is developed base on good management theories that argue that there is a high correlation between good management practice and Corporate Social Performance (CSP), then there will be a positive impact of SR on the company’s performance. The sample of this study comprises of 60 listed companies in IDX in 2014-2017, in mining and metal and food processing industries. The sampling method is purposive sampling.  The results show two dimensions of SR (economic dimension and social dimension) has an impact on market value (Tobin’s Q) but not on book value (ROA).

The main objectives of this research are to describe the obedience towards the regulation of timeliness financial report submission and to analyze the influence of financial performance and corporate governance structure to timelines of financial report submission. The research questions are tested by running Analysis of Variance (Anova) and two logistic regressions. Timelines (measured by dummy variable, 1 if the company comply financial report submissioni.e. before and at 31 of March, while 0 for delayed submission) is the dependent variable both in Anova and in logistic regression. The independent variables in logistic regression consist of EAT, ROA, ROE, Leverage, concentration ownership by domestic institution, number of the Board of Directors, number of the Board of Commissioners and Industry Classification. The first main result of this study is that there is an increasing of timelines obedience. This suggests that the obedience of listed companies towards the regulation of timelines is increasing form time to time. The second main result of this study is that there is an influence of profitability (ROA), leverage and corporate governance structure (ownership concentration by Domestic Institution/HI_DOM) to the probability of timelines financial report submission. The positive and negative sign of ROA and leverage respectively, suggest that higher ROA and lower leverage tend to obey the regulation of timelines. The negative sign of HI_DOM suggest that the lower ownership concentration by Domestic Institution tend to obey the regulation of timelines.

We investigate the sustainability reporting differences in banks and non-banks sample firms and investigates reserve causality between sustainability reporting and profitability. The independent-sample t-test implemented to analyze the differences. The results report evidence that there are differences in sustainability reporting between the banks and non-bank. The average score of the sustainability reporting index in banks is higher than non-bank. The multiple regressions implemented in reserve causality between sustainability reporting and profitability. The empirical evidence shows that there is a negative relationship between sustainability reporting and profitability. We suggest that sustainability is merely a cost. The bi-directional relationship emerges in the economic and social dimension of sustainability reporting index. This result indicates that sustainability reporting influences firm performance and vice versa. AbstrakKami menyelidiki perbedaan pelaporan keberlanjutan di bank dan perusahaan sampel nonbank dan menyelidiki reserve causality antara pelaporan keberlanjutan dan profitabilitas. Uji-sampel independen dilaksanakan untuk menganalisis perbedaan. Hasilnya membuktikan bahwa ada perbedaan dalam pelaporan keberlanjutan antara bank dan non-bank. Skor rata-rata indeks pelaporan keberlanjutan di bank lebih tinggi daripada non-bank. Berbagai regresi diimplementasikan dalam reserve causality antara pelaporan keberlanjutan dan profitabilitas. Bukti empiris menunjukkan bahwa ada hubungan negatif antara pelaporan keberlanjutan dan profitabilitas. Kami menyarankan bahwa keberlanjutan hanyalah biaya. Hubungan dua arah muncul dalam dimensi ekonomi dan sosial dari indeks pelaporan keberlanjutan. Hasil ini menunjukkan bahwa pelaporan keberlanjutan memengaruhi kinerja perusahaan dan sebaliknya.

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