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All Journal Journal of Accounting Science Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Abdi Masyarakat (JAM) Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Jurnal EK dan BI BUDGETING : Journal of Business, Management and Accounting Journal of Islamic Economics and Social Science (JIESS) Jurnal Ilmu Ekonomi dan Sosial (JIES) Jurnal Lemhannas RI Indonesia Auditing Research Journal Baileo: Jurnal Sosial Humaniora Kybernology : Jurnal Ilmu Pemerintahan Dan Administrasi Publik Countable (Contemporary Business and Sustainability Science) International Journal of Social Science and Community Service Indonesian Journal of Auditing and Accounting E-Jurnal Akuntansi Proceeding International Annual Conference Economics, Management, Business, and Accounting
Shinta Melzatia
Universitas Mercu Buana
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : jurnal akuntansi

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The Importance of Sustainability Reports In Non-Financial Companies Shinta Melzatia, Caturida.M.Doktoralina, Dewi Anggraini,Safira,
Jurnal Akuntansi Vol 22, No 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.865 KB) | DOI: 10.24912/ja.v22i3.394

Abstract

The sustainability report (SR) has become a necessity for companies. Its role is crucial for the development of a company because it includes both social and environmental aspects. However, there are still companies that have not properly conducted sustainability report disclosures (SRDs). Therefore, this study aims to examine the effects of profitability, leverage and liquidity on SRDs. In particular, we explore the implications of regulations that require the disclosure of environmental and social information in non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The sample in this study was 65 from 13 companies that met the criteria, and the study utilised the purposive sampling method. The study results found that first, profitability proxied by return on assets (ROA) did not significantly influence SRDs. Second, leverage proxied by debt to assets ratio (DAR) has a significant negative effect on SRDs, and third, the liquidity proxied by the current ratio (CR) has a significant negative effect on SRDs. The results of this study are expected to increase knowledge for readers, especially investors, so they can pay better attention to a company's social and environmental activities when investing.
The Importance of Sustainability Reports In Non-Financial Companies Caturida. M. Doktoralina; Dewi Anggraini; Safira Safira; Shinta Melzatia; Salimah Yahaya
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.394

Abstract

The sustainability report (SR) has become a necessity for companies. Its role is crucial for the development of a company because it includes both social and environmental aspects. However, there are still companies that have not properly conducted sustainability report disclosures (SRDs). Therefore, this study aims to examine the effects of profitability, leverage and liquidity on SRDs. In particular, we explore the implications of regulations that require the disclosure of environmental and social information in non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The sample in this study was 65 from 13 companies that met the criteria, and the study utilised the purposive sampling method. The study results found that first, profitability proxied by return on assets (ROA) did not significantly influence SRDs. Second, leverage proxied by debt to assets ratio (DAR) has a significant negative effect on SRDs, and third, the liquidity proxied by the current ratio (CR) has a significant negative effect on SRDs. The results of this study are expected to increase knowledge for readers, especially investors, so they can pay better attention to a company's social and environmental activities when investing.
Co-Authors Almunawar, Safira Amam, Amam Annisa Hakim Zamzami Apollo Aprilia, Delina Astuti, Retno Puji Audita Setiawan Badruzzaman, Jabar Caturida. M. Doktoralina Daru Asih Deden Tarmidi Dewi Anggraini Eko Daryanto Erik Nugraha Erviana, Nita Febriyanti, Sheilla Galfani, Iqwan Gumilar, Rangga Prebawa Hari Setiyawati Ibrahim Musa Gani Indriyani, Tri Indri KHASANAH, Himatul Kup Yanto Setiono Lestari, Ayu Endah Lin Oktris Lucky Nugroho Mahroji Mahroji, Mahroji Mappanyuki, Ratna Mariyam Chairunisa Melzatia, Haura Hazimah Mohd ‘Adli Zahri Nurhasanah Nurhasanah Nurhasanah Nurul Rachmaini Paulus, Hendro Putri, Febry Kurnia RABBANI, Riswari Asri Rachmaini , Nurul Rahmad, Khozaeni Bin Rizky Adi Firmansyah Sabila, Risti Yana Safira Safira Safira, Safira Salimah Yahaya Saputra, Ahmad Reza Sulistianingsih, Fitria Susan Taufik Akbar Wulandari, Linda Ayu Zahri, Adli