Articlediamond2020

Pengaruh Profitabilitas dan Likuiditas Terhadap Pengungkapan Sustainability Report di Perusahaan Yang Terdaftar Pada Jakarta Islamic Index (JII)

21 citations0/0 files storedJESI (Jurnal Ekonomi Syariah Indonesia)

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Corporate Social Responsibility Reporting Accounting and Financial Management Corporate Governance and Financial Management

Abstract

This study aims to examine the effect of profitability and liquidity on the disclosure of sustainability reports. The independent variables in this study are profitability and liquidity. While the dependent variable is the sustainability report disclosure. The population of this research is companies listed on the Jakarta Islamic Index (JII) in 2016-2018. The research sample was taken using purposive sampling method. Based on the purposive sampling method, the number of companies that have disclosed their sustainability reports is 42 companies. The analysis method used in this study is multiple regression analysis, classic assumption test, determination coefficient test, and hypothesis testing conducted with SPSS 20. The results of this study indicate that profitability and liquidity do not affect the disclosure of sustainability reports.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1996Theory of the firm; managerial Behavior, Agency Costs, and Ownership Structure 2018Evaluating the integrated reporting journey: insights, gaps and agendas for future research 2020Impact of Corporate Governance Mechanisms on Corporate Social Responsibility Disclosure of Publicly-Listed Banks in Bangladesh 2020Determinants of Sustainability Disclosure: Empirical Evidence from Vietnam 2017The effect of equity and bond issues on sustainability disclosure. Family vs non-family Italian firms 2019Factors affecting the disclosure of sustainability reporting 2018Karakteristik Perusahaan, ISO 14001, dan Pengungkapan Lingkungan: Studi Komparatif di Indonesia dan Thailand

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