Pengaruh Corporate Governance terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2017

  • Eka Ria Fauziyah STIE Widya Gama Lumajang
  • Noviansyah Riza STIE Widya Gama Lumajang
  • Moch Hudi Setyobakti STIE Widya Gama Lumajang


This research is meant to examine the influence of economic dimensions, environmental, and social in sustainability report on financial performance. Sustainability report is a concept that combines all aspect of both financial statements  or non-financial statements that are considered capable of reflecting all corporate activities that enable the company grow sustainability. The type of research used is quantitative type. The population in this research were 43 companies and obtained samples with selected purposive sampling technique as many as 10 companies. The type and source of data that used in this research are secondary data in the form of annual report and corporate sustainability report of the banking sector listed in the Indonesia Stock Exchange (IDX) in 2013-2016 and sourced from external data. Independent variables consist of disclosure of economic dimensions, environmental, and social measured using the Sustainability Report Disclosure Index (SRDI). The sustainability report guideline is the Global Reporting Initiative (GRI) as the basic for calculating indeks value. The dependent variable is return on asset (ROA) as a measure of financial performance. The method of data collection in this research used the content analysis method and indirect research methods namely documentation method. The data analysis technique used is descriptive statistics with multiple linier regression analysis. The result of the researsh shown that economic dimension has a positive and significant influence on return on asset. Environmental and social dimension have a negative and significant effect on return on assets.