Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Widyawati, Riska
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Influence Of Sustainability Report Disclosure On The Financial Performance Of Consumer Cyclical Companies In Indonesia Widyawati, Riska; Sudarma, Made
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 4 No. 1 (2026): TIARA In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of sustainability report disclosure across economic, environmental, and social aspects on financial performance, proxied by Return on Assets (ROA), with corporate reputation, proxied by Market to Book Value (MtB), as a moderating variable. A total of 56 observations were collected from 17 consumer cyclical companies listed on the Indonesia Stock Exchange from 2021 to 2024. The results of multiple linear regression and moderated regression analysis using Statistical Product and Service Solutions (SPSS) version 25 reveal that sustainability disclosure in all three aspects does not significantly affect financial performance. Furthermore, corporate reputation strengthens the influence of economic and environmental disclosures on financial performance but weakens the effect of social disclosures.
Co-Authors Made Sudarma