The Effect of Sustainability Performance Disclosure on Company Financial Performance

Financial performance is an analysis carried out to see the extent to which a company has implemented by using financial implementation rules properly and correctly and according to applicable standards. This study is intended to determine the factors that influence the sustainability performance of the company's financial performance. The sample used in this study are mining companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling method used in this study is purposive sampling, namely the method of selecting samples with certain criteria. So that obtained 53 samples for 4 years of observation. This study uses multiple linear regression analysis to analyze the processed data using the SPSS version 24 application. The result of this study indicate that the variables of environmental performance and social performance have on effect on financial performance, while the variables of ecomonics performance have no effect on financial performance