Institutional Repository | Satya Wacana Christian University: Pengungkapan Sustainability Reporting dan Kinerja Perusahaan

ABSTRACT
This paper examines differences in the performance of corporates that do
disclosure of sustainability reporting with corporates that do not

do disclosure of

sustainability reporting. Corporate performance in this study measured from the market
performance proxied by Tobin's Q and the financial performance proxied by ROE. The
sample used in this study were 329 corporates of non-financial institutions that listed on
the Indonesia Stock Exchange in 2010-2011. The sampling technique is done by
purposive sampling and data in this study is using secondary data from annual financial
statements and sustainability reporting. The data analysis technique used is the average
test non parametric method with SPSS 16. The results of this study indicatse that
companies that do disclosure of sustainability reporting have a better corporate
performance compared with companies that do not disclosure of sustainability reporting.
Keywords: Sustainability Reporting, Corporate Performance