Analysis Of Profitability On Sustainability Report Disclosure Based On GRI Index

This study aims to examine the effect of sustainability report disclosure that is economic, environmental, and social aspects on financial performance Return On Assets (ROA). The Global Reporting Initiative (GRI) G4 Standard used as a guideline for report. population this research are natural exploration companies (mining plantation companies) which listed in Indonesia Stock Exchange from 2018-2019. A total 15 mining companies, become sample using purpose sampling technique. descriptive quantitative linear regression method data analysis. Significant results were obtained each variable, namely economic aspect 41.5%, 39.5%, environmental 27.5%. While R-square 58.4%. Referring analysis, it can be concluded all have an profitability more influential than other aspects. It suggested company should consider issues improving company's information users report, one investors’ consideration investing their capital.