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DISCLOSURE OF SUSTAINABILITY REPORTS AND INTEGRATED REPORTS HAS AN IMPACT ON COMPANY PROFITABILITY Hilmi; Marjulin; Muammar Khaddafi; Misratul Izza
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 4 (2025): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i4.3781

Abstract

The research aims to determine the impact of the Sustainability Report and Integrated Report on profitability. The Sustainability Report is measured based on the Global Reporting Initiative. The Integrated Report is measured by the nine (9) content elements of the Integrated Report. Profitability is measured using ROA. The population used in this research is mining companies on the BEI in 2016-2020, samples were taken from companies that publish financial reports, annual reports and Sustainability Reports accessed via the company website and the Indonesia Stock Exchange website. The data was analyzed using multiple linear regression techniques. The results of the research show that in the disclosure of the Sustainability Report, of the three (3) dimensions tested, the social dimension has a significant impact on profitability. While the Integrated Report disclosure has no impact on profitability.
STOCK PRICE DYNAMICS OF PALM OIL PLANTATION FIRMS: INSIGHTS FROM CURRENT RATIO, RETURN ON ASSET AND FIRM SIZE Dewi Maya Sari; Mislinawati; Hilmi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1733

Abstract

This study aims to analyze the effect of current ratio, return on asset and firm size on the stock price. The data in this study uses secondary data in the form of financial statements that meet the criteria so that 70 observation of companies were obtained. Data was analyzed using the Multiple Regression Analysis method. The results show that current ratio, return on asset, and firm size postive affect changes in stock prices. The implications of this study are that companies need to manage working capital effectively to ensure adequate liquidity, consider stable or increased dividend policies to attract more investors, and pursue acquisition or expansion opportunities to increase the size of the company, which can overall have a positive impact on market perceptions and stock prices.