Research on the sustainability report as a form of social disclosure continues to evolve and become an interesting topic to study in Indonesia. Empirical studies on the relationship between disclosure sustainability report and the company's financial performance has yet to reach a comprehensive conclusion. The purpose of this study was to examine the effect of the disclosure of sustainability report on financial performance in terms of profitability, liquidity, and asset management. The sample used in this study were as many as 57 companies that disclose sustainability report and has been listed on the Indonesia Stock Exchange during the period 2010-2013. This study uses secondary data collected from the company website and the Indonesia Stock Exchange. The analysis tool in this study using simple regression. The results showed that the disclosure of sustainability report significant effect on ROA, CR and ITO. This means that the sustainability report with the disclosure by the company to improve profitability, liquidity and asset management in one ear forward.
Keywords: Liquidity, Management Asset, Profitability, Sustainability report