PRIMA PUTRI CITRA WARDHANI, 041511333012 (2019) THE SIGNALING OF SUSTAINABILITY REPORTING AWARD IN INDONESIA AND ITS EFFECTS ON FINANCIAL PERFORMANCE AND FIRM VALUE. Skripsi thesis, Universitas Airlangga.

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Abstract

Sustainability Reporting Award program is an annual event to appreciate the achievement of a company in carrying out environmental and social activities and preparing the sustainability report in accordance with agreed standards which are GRI’s Sustainability Reporting Standards or G4. The objectives of conducting Sustainability Reporting Award program are to enhance corporate responsibility towards social and environmental aspects that may be impacted by the operational business, foster public trust especially from the key stakeholders, and bring awareness for a company to be accountable and transparent. This research aims to test whether Sustainability Reporting Award has an effect on company’s financial performance and firm value of nonfinancial public companies listed in Indonesia Stock Exchange. This study uses unbalanced panel data of 2985 observations for the 8-year time period during 2010-2017. This research was conducted quantitatively with Ordinary Least Square (OLS) Regression using robust standard errors to test the hypothesis. The statistical result of the test shows that Sustainability Reporting Award has a positive and significant impact on both financial performance proxied by ROA and firm value proxied by Tobin’s Q.

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