Title : Does Labor Social Responsibility Disclosure Affect Financial Performance? Evidence from Indonesia
Authors:
- ESA Anesty Putri Muhardini
- Harymawan Faith
- Mohammad Nasih
- Akmalia Mohamad Ariff
Department : Accounting
Journal Name : Indonesian Accounting and Auditing Journal
Kinds of Journal : Sinta 2
Keywords : Social Responsibility, Disclosure, Labor, Financial Performance, Governance
Abstract:
This study examines the effects of disclosure of laboratory social responsibility on the Company's financial performance as measured by operational aspects (ROA), profitability aspects (ROE), and sales aspects (ROS). This study uses regression analysis to examine the relationship between laboratory social responsibility disclosure and financial performance of the company listed on the Indonesia stock exchange during 2015-2020 and indexed by GRI. The results of this study indicate that the disclosure of employment social responsibility has a significant effect on the achievement of financial performance aspects of operations (ROA) and financial performance aspects of sales (ROS), while if it is associated with the achievement of financial performance aspects of Profitability (ROE), there is no significant effect on employee social responsibility disclosure. This research contributes to achieving sustainable development goals by providing views for companions regarding the implementing and discounting employment social responsibility and contributing to literature related to laboratory, financial performance, and sustainability disclosure. This Novel Research Provides Groundbreaking Insights into the implementation of implementing and discosing Employment Social Responsibilities on Financial Performance, Highlighting the Importance of Labor, Financial Performance, and Sustainability of Disclossure in Achieving Sustainable Development Goals.
For details : https://doi.org/10.20885/jaai.vol27.ISS2.Art4
