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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini PEKBIS JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal RAK (Riset Akuntansi Keuangan) Journal of Management Accounting, Tax and Production Accounting Analysis Journal
Yuneita Anisma
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Humanities Economics, Econometrics & Finance Education Physics Social Sciences Other

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Journal : Jurnal Al-Iqtishad

 1 
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SENSITIVITAS INDUSTRI DAN ANALYST COVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Riski, Ahmadi Madi; Anisma, Yuneita; Putra, Adhitya Agri
Jurnal Al-Iqtishad Vol 20, No 1 (2024): Juni 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i1.17165

Abstract

This study aims to analyze and provide empirical evidence regarding the effect of firm size, profitability, industry sensitivity, and analyst coverage on sustainability report disclosure. Sustainability reports are measured using the Sustainability Report Index Disclosure. This study uses secondary data and the population in this study are plantation, mining, and manufacturing companies listed on the Indonesian stock exchange, totaling 243 companies. The sample was selected using the purposive sampling method. Based on the purposive sampling method, the sample obtained in the study was 18 companies. The analytical method used in this study is multiple linear regression analysis with the analysis of (SPSS) version 25.0. The results of this study indicate that the size of the company does not affect the disclosure of the sustainability report. Meanwhile, profitability, industry sensitivity, and analyst coverage affect the disclosure of the sustainability report. 
Co-Authors ', AL Azhar A ', Kamaliah ', Rofika Adhitya Agri Putra Adrian Freddy Hilman Ahmadin Saleh, Ahmadin Alnoprika Muluk Ameldi Putri, Dinda Amir Hasan Anak Agung Gede Sugianthara Andreas ' Anggela, Anggela Anggreini Permata Sari Annisa Rindani Asnizonia, Febby Atma Pratama, Atma Azhari Sofyan Azwir Nasir Balqish, Meylannisa Bunga Pramudia Putri Christina ' Cristina ' Desmiyawati ' Desmiyawati -, Desmiyawati Desy Sefri Yensi Devi Safitri Edlin, Debby Nadya Elian Susanti Elsa Fibeany Liora EMRINALDI NUR DP Fadel Iswandi Prawira Fadia Khairunnisa Fakhri - Fathia Vivie Lamia Fauzan Azima Fazdlilah Adri Finta Isfa Nofianti Fitriatul Aini Greace Angelina Simangunsong Ibnu Fadhlan Ichsan Randiza Imam Trianto Isna Kurniati Isworo Wulandari JANSEN MARIN MARTUA HS Jelfani Saragih Sumbayak Joko, Joko Susilo Juliana - Kamaliah ' Kennedy ' Kennedy - Ketut Tirtayasa Kiki Syafrinaldi, Kiki Kirmizi ' Liza Rahayu M Rusli M. Rasuli Meilda Wiguna Mudrika Alamsyah Hasan Muhammad Akbar S Muthaqin, Maulana Niken Anindhita Noveirina, Ditta Oetary Triyani Ostari, Vina Pakar Firdaus Pratiwi, Yossi Ayu Putri, Firstcilia Eldy Putri, Tri i Aulia R. Adib Al Khalish Rachmat Handani Rahmadani, Syahira Raihanil Jannah Raja Adri Satriawan Raja Adri Satriawan Surya Ramadhani, Runaily Rheny Afriana Hanif Rheny Afriani Anif Riska Natariasari Riska Natariasari, Riska Riski, Ahmadi Madi Rita Anugerah Rofika ' Rofika Rofika, Rofika Rossy Amalina Anjani Sem Paulus Silalahi Sisca Mutiara Sari Sonia Sischa Eka Putri Sonia, Dewi Puspita Sri Rahmi Utami Stephanie Amelia Handayani Barus, Stephanie Amelia Syaidina Efri Saputra Taufeni Taufik Taufik Edrin Saputra Tedi Permadi Tetty Mawarni Vina Kurniaty Vince Ratnawati Wahyudi Saputra Wulan Desriza Putri Xenia Amelia Yoza, Fidela Inaya Putri Yulvarizal, Trysa Yundari, Yundari Yusaz, Agnisa Cesidahrila Yusralaini Yusralaini, Yusralaini Zainal Abidin Zainal Abidin Zein Zarefar, Arumega Zirman ' Zirman - Zirman -, Zirman Zirman Zirman