THE ROLE OF COMPANY BUSINESS STRATEGY ON SUSTAINABILITY PERFORMANCE.

Authors

  • Hilma Tsani Amanati Universitas Muhammadiyah Surakarta
  • Nandya Octanti Pusparini

DOI:

https://doi.org/10.59407/jakpt.v1i2.267

Keywords:

COMPANY, BUSINESS

Abstract

This research investigates the influence of business strategy as a fundamental aspect of the company on the company's involvement in non-financial performance. In general, research wants to know the role of business strategy on a company's sustainability performance. Researchers conducted separate tests on environmental, social and governance performance as aspects that build sustainability performance. The analysis was conducted on non-financial companies in the ASEAN region in 2015-2019. Research data was obtained from the Thomson Reuters Refinitiv Eikon database, and data analysis was carried out using STATA software. The test results show that business strategy has a significant positive relationship with environmental performance and social performance but has no effect on governance performance and sustainability performance.

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Published

2023-12-04

How to Cite

Amanati, H. T., & Pusparini, N. O. (2023). THE ROLE OF COMPANY BUSINESS STRATEGY ON SUSTAINABILITY PERFORMANCE. Jurnal Akuntansi, Keuangan, Perpajakan Dan Tata Kelola Perusahaan, 1(2), 198–207. https://doi.org/10.59407/jakpt.v1i2.267

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Section

Articles