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UEU » Scientific Articles » Manajemen Posted by [email protected] at 27/11/2019 10:55:43 • 625 Views
TRIPLE BOTTOM LINE MODEL TOWARDS SUSTAINABILITY REPORTCreated by :
ADRIE PUTRA, SE, MM ( 205060297 ) Ir. JATMIKO, MM HERMANTO, SE, M.Ak, CEH
Subject: | TANGGUNG JAWAB SOSIAL PERUSAHAAN | Alt. Subject : | CORPORATE SOCIAL RESPONSIBILITY | Keyword: | SUSTAINABILITY REPORT |
Description:
This study aims to empirically examine the effect of the application of the Elkington triple
bottom line concept on the sustainability report. The analysis in this study uses the independent variable
Profit with a Return on Asset (ROA) proxy, People with an Intellectual Capital (IC) proxy, and Planet
with a Corporate Social Responsibility (CSRi) proxy index.
The sample used in this study is publicly traded companies incorporated in the mining industry. This
study uses sampling with a purposive sampling method. Collecting data with a literature study, where
145 samples were collected by companies. Data analysis method used in this study uses multiple
regression analysis, by testing the hypothesis F test and t test.
The results in this study indicate that the concept of a triple bottom line has not fully influenced the
sustainability report in accordance with the concept put forward by Elkington, the results of the research
are acceptable research models, while the partial profit and people test shows a significant influence
on sustainability report reporting, while the planet does not significantly influence the sustainability
report.
Date Create | : | 27/11/2019 | Type | : | Text | Format | : | PDF | Language | : | Indonesian | Identifier | : | UEU-Article-5_0189 | Collection ID | : | 5_0189 |
Source : 6th International Conference on Business, Economics and Social Sciences (ICBESS) 2019
Relation Collection: Fakultas Ekonomi dan Bisnis
Coverage : Civitas Akademika Universitas Esa Unggul
Rights : @2019 Perpustakaan Universitas Esa Unggul
Publication URL : https://digilib.esaunggul.ac.id/triple-bottom-line-model-towards-sustainability-report-13813.html
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