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International Journal of
Finance and Commerce
ARCHIVES
VOL. 7, ISSUE 2 (2025)
Corporate sustainability reporting in the technology sector impacts on multidimensional performance
Authors
Fathiya Amaliya Sari, Aditya Septiani, Etna Nur Afri Yuyetta
Abstract

Sustainability reporting is an important aspect of corporate transparency, especially in the technology sector which has high potential to support sustainable business practices. However, the effect of sustainability reporting on company performance is still a matter of discussion and debate, especially in multidimensional performance measurement that covers various aspects. This study aims to analyze the effect of sustainability reporting on operational, financial, market and multidimensional performance of technology companies in Indonesia.

The data used in this research is taken from technology companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The analysis method used is multiple linear regression using the SPSS for Windows application using quantitative descriptive data processing. The number of samples was 20 companies and the control variables in the study were company age, company size, and financial leverage.

The results of this study show that sustainability reporting has a positive influence on operational performance (ROA) and financial performance (ROE). However, sustainability reporting has no significant effect on market performance (Tobin's Q) and overall multidimensional performance. Firm age, firm size, and financial leverage do not influence sustainability reporting.
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Pages:35-42
How to cite this article:
Fathiya Amaliya Sari, Aditya Septiani, Etna Nur Afri Yuyetta "Corporate sustainability reporting in the technology sector impacts on multidimensional performance". International Journal of Finance and Commerce, Vol 7, Issue 2, 2025, Pages 35-42
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