Academy of Strategic Management Journal (Print ISSN: 1544-1458; Online ISSN: 1939-6104)


Management in Disclosure of Sustainability Report and Company Performance

Author(s): I Made DwiAdnyana, Anik Yuesti, I Made Sudiartana

 This study aims to examine the effect of disclosure sustainability report on the performance of LQ45 companies on the Indonesia Stock Exchange (IDX). The study population was 45 LQ45 companies according to GRI-G4 standards with 91 items. With the purposive sampling technique in determining the sample, 19 companies were obtained as a sample, so that the total sample during 2016-2018 was 57 companies. The data collection method used is the documentation method of analyzing the contents of the LQ45 sustainability report and the company's financial statements. Data analysis technique used in this study is multiple regression analysis techniques. The results in this study indicate that economic performance disclosure, environmental performance disclosure and supply chain management social performance disclosure have a positive effect on company performance.

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