Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan pada PERUM PERUMNAS Regional I Medan

Abstract

The financial performance of a company can be interpreted as a prospect or future, growth, and good development potential for the company. The financial resources needed to change economic resources, which may be needed in the future and to predict the production capacity of existing resources. This research report aims to determine the effect of sustainability reports from the economic, environmental and social dimensions of the financial performance of the Perum Perumnas Regional I Medan. The method used in this study is descriptive and associative methods. To take samples, researchers used a sampling technique with a purposive sampling method. Sugiyono (2010) states that purposive sampling technique is one method of determining the sample using certain considerations. Data collection techniques in this study used the documentation method. The results showed that the Economic Dimension Sustainability Report was positively related significantly to financial performance (ROA) at the Perum Perumnas Regional I Medan, the Environment Dimension Sustainability Report variable did not significantly contribute positively to financial performance (ROA) in Perum Perumnas Regional I Medan, and Sustainability Variables The Social Dimension Report has a significant positive effect on financial performance (ROA) at the Perum Perumnas Regional I Medan