Analisis Sustainability report dan Leverage terhadap Kinerja keuangan Perusahaan di Daftar Efek Syariah

Abstract

The results of this research show that sustainability reports on economic aspects have a significant negative effect on ROA in energy, primary consumer goods, raw goods and infrastructure companies. Sustainability report social aspects have a significant positive effect on ROA in energy, primary consumer goods, raw goods and infrastructure companies. Sustainability report environmental aspects have a significant positive effect on ROA in energy, primary consumer goods, raw goods and infrastructure companies. Debt to Equity Ratio has a significant positive effect on ROA in energy, primary consumer goods, raw goods and infrastructure companies. Sustainability report economic aspects do not have a significant effect on ROE in energy, primary consumer goods, raw goods and infrastructure companies. Sustainability report social aspects do not have a significant effect on ROE in energy, primary consumer goods, raw goods and infrastructure companies. Sustainability report environmental aspects do not have a significant effect on ROE in energy, primary consumer goods, raw goods and infrastructure companies. Debt to Equity Ratio has a significant positive effect on ROE in energy, primary consumer goods, raw goods and infrastructure companies.