JOURNAL ARTICLEHarwidhea Dewantari Putri · Muhammad Miqdad · Agung Budi Sulistiyo
International Journal of Research in Business and Social Science · 2020
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This study aims to analyze the effect of environmental performance and Corporate Social Responsibility (CSR) on financial performance and its impact on market reactions in manufacturing companies listed on Proper 2014-2018. The research method uses path analysis with the SPSS 22 as many as 39 companies listed on the Indonesia Stock Exchange in 2014-2018 with Purposive Sampling. The results showed that environmental performance had no significant effect on financial performance. CSR has no significant effect on financial performance. environmental performance has no significant effect on market reaction. CSR has no significant effect on market reactions. financial performance has a significant effect on market reaction
DOI 10.20525/ijrbs.v9i6.9130 Crossref citations1 OpenAlex citations
JOURNAL ARTICLEEza Gusti Anugerah · Muhammad Miqdad · Agung Budi Sulistiyo Budi Sulistiyo · Oktaviani Ari Wardhaningrum
International Journal of Research in Business and Social Science · 2020
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The purpose of this study is to construct a faculty sustainability reporting (SR) guideline to support the Sustainable Development Goals (SDGs). A prior study found sustainable activity followed by voluntary disclosure increasing the trust from stakeholders. Faculty as a part of the university can also take their role to support the SDGs from their own sustainable activity. Based on that finding, to support the SDGs and increasing the trust from stakeholders, the Faculty may disclose their sustainable activity to a stand-alone report. Because the faculty is a different entity from the company, it is necessary to create its own SR guidelines. This study uses GRI Standard as the main reference to make the faculty SR guideline and compares the guideline with faculty abilities in daily operation. The results of this study found that not all the GRI Standard items relevant to faculty daily operation. There are 26 items that the faculty can do and can be disclosed from its daily operation.
DOI 10.20525/ijrbs.v9i1.5781 Crossref citations1 OpenAlex citations