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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JAM Jurnal Riset Akuntansi Terpadu AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Akuntansi dan Ekonomika Jurnal Aplikasi Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini ABDI EQUATOR Akuntansi dan Teknologi Informasi Journal of Financial and Behavioural Accounting Jurnal Akuntansi Keuangan dan Bisnis International Journal of Organizational Behavior and Policy JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat)
Mayla Khoiriyah
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Journal of Financial and Behavioural Accounting

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The Influence of Media and Reputation on Sustainability Reporting Disclosure Hamidi, Barzan; Zarefar, Arumega; Mayla Khoiriyah; Satriawan, Raja Adri; Ramaiyanti, Sinta; Afifah, Ulfa; Zarefar, Atika
Journal of Financial and Behavioural Accounting Vol. 4 No. 2 (2024):
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i2.11834.2024

Abstract

This study aims to determine the influence of media visibility, social media, and company's reputation on the disclosure of sustainability reports on technology and health sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2022. This research is a quantitative study that uses secondary data, sourced from annual reports disclosed on IDX and the company's website and corporate social media. The population of this study is technology and health sub-sector companies listed on the IDX in 2014-2022. Data from this study used 15 companies with nine years of observation using purposive sampling techniques so that 135 samples were obtained.  Data analysis techniques used in research are classical assumption test analysis, regression test, and t test using STATA 17 software. The results of this study show that media visibility is influence on sustainability reporting disclosure, social media is not influence sustainability reporting disclosure, and company's reputation is not on sustainability reporting disclosure. - The results in this study cannot be generalized, because the scope of this study is only limited to the technology and health sub-sectors.
Co-Authors Abdurrahman, Rezi Arifin, Muhammad Ferdy Atika Zarefar Atika Zarefat Azwir Nasir Berampu, Lailan Tawila Bunga Chintia Utami Chindy Pebrika Perangin-Angin Chindy Pebrika Perangin-Angin Desmiyawati Desmiyawati, Desmiyawati Fatriansyah, Alif Ilham Akbar Fidela Raniah Sawity Gustriani, Bunga Yefita Hamidi, Barzan Humairoh, Fitri Karlina, Rina Mela, Nanda Fito Oktari , Vera Oktari, Vera Poppy Nurmayanti Putra, Ferdy Raja Adri Satriawan Raja Adri Satriawan Surya Raja Adri Satriawan Surya Ramaiyanti, Sinta Rasuli, Muhammad Rina Karlina Ruhul Fitrios Ruhul Fitrios Samsiar Samsiar Satriwan, Raja Adri Sinta Ramaiyanti Sinta Ramaiyanti Siregar, Taufik Ulfa Afifah Ulfa Afifah Ulfa Afifah Ulfa Afifah Ulfa Afifah, Ulfa Vera Oktari Vera Oktari Vince Ratnawati Virgo Gusrian Wijayanti, Etri Zarefar , Arumega Zarefar , Atika Zarefar, Arumega