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All Journal Journal of Economics, Business, & Accountancy Ventura AKRUAL: Jurnal Akuntansi Jurnal Equity Journal of International Conference Proceedings IIJSE Equity Journal of Business and Information System ETIC (EDUCATION AND SOCIAL SCIENCE JOURNAL)
Kusharyanti Kusharyanti
UPN "Veteran" Yogyakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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The Effect of Sustainability Report Disclosure on Firm Value Kusharyanti, Kusharyanti; Simamora, Puput Melati
EQUITY Vol 26 No 2 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i2.6392

Abstract

This study investigates the impact of presence and extent of sustainability reporting on firm value. The sample used in this research is mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. We obtained data from mining sector companies that have published sustainability reports and annual reports. This research uses OLS regression for testing the impact of sustainability report disclosure on firm value. The results of the analysis show that the presence of a sustainability report affects firm value. However, the extent of sustainability report do not impact firm value. This study demonstrates that the existence of a sustainability report alone is enough to have an impact on company value and does not need a high score. This study advances the legitimacy hypothesis by providing further data on the significance of sustainability reports.
PENGARUH SUSTAINABLE DEVELOPMENT GOALS, UKURAN PERUSAHAAN dan LIKUIDITAS TERHADAP PROFITABILITAS Zahra Amelia Husna; Amelia Husna, Zahra; Pamungkas, Noto; Kusharyanti, Kusharyanti
ETIC (EDUCATION AND SOCIAL SCIENCE JOURNAL) Vol. 1 No. 6 (2024): (SEPTEMBER) ETIC (EDUCATION AND SOCIAL SCIENCE JOURNAL)
Publisher : Laboratorium Program Studi Pendidikan Sosiologi Unima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64924/nxzbjb64

Abstract

Penelitian ini mengkaji pengaruh Pengungkapan SDGs, Ukuran Perusahaan, dan Likuiditas terhadap Profitabilitas pada perusahaan pertambangan yang terdaftar di BEI periode 2018-2022. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda dan uji hipotesis. Populasi penelitian mencakup perusahaan pertambangan yang terdaftar di BEI tahun 2018-2022. Pengambilan sampel dilakukan dengan metode purposive sampling, menghasilkan 144 sampel. Data sekunder diperoleh dari Sustainability Report dan Laporan Keuangan perusahaan, yang kemudian dianalisis menggunakan SPSS versi 26. Hasil uji t (parsial) menunjukkan bahwa pengungkapan SDGs tidak memiliki pengaruh signifikan terhadap profitabilitas. Sebaliknya, ukuran perusahaan dan likuiditas terbukti berpengaruh signifikan terhadap profitabilitas perusahaan pertambangan di BEI periode 2018-2022. Berdasarkan temuan tersebut, direkomendasikan agar perusahaan pertambangan tetap memperhatikan faktor ukuran perusahaan dan likuiditas dalam upaya meningkatkan profitabilitas. Meskipun pengungkapan SDGs tidak berpengaruh signifikan, perusahaan sebaiknya tetap mempertahankan praktik ini sebagai bentuk tanggung jawab sosial dan lingkungan. Penelitian selanjutnya dapat mengeksplorasi variabel lain yang mungkin mempengaruhi profitabilitas atau memperluas periode penelitian untuk hasil yang lebih komprehensif.
Carbon performance and carbon emissions disclosure: Are they in sync and harmony? Handono, Wiyasto Dwi; Purnamasari, Dian Indri; Kusharyanti, Kusharyanti
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (2025): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v7i2.322

Abstract

Carbon emission disclosure has emerged as a critical aspect of environmental disclosure in both international and national contexts. This research examines the impact of carbon performance on carbon emission disclosure in the Indonesian energy sector, utilizing data from companies listed on the Indonesian Stock Exchange. The analysis using Ordinary Least Squares (OLS) regression and robustness checks indicates that both direct (Scope 1) and indirect (Scope 2) emissions negatively affect carbon emission disclosure. This research underscores that low direct and indirect emissions motivate companies to enhance transparency in their carbon reporting practices. The research provides empirical evidence from emerging markets, indicating that firms are encouraged to adopt renewable energy solutions to achieve low-carbon performance. Furthermore, this study contributes to the growing body of research on environmental accounting and offers valuable insights for policymakers and carbon emission professionals seeking to enhance corporate sustainability reporting frameworks. Such insights are crucial for promoting greater transparency and accountability in corporate environmental disclosures
Co-Authors Adi Soeprapto Aganthasyah, Muhammad Amelia Husna, Zahra Dian Indri Purnamasari Djaja, Sylvia Indah Handono, Wiyasto Dwi Heri Susanto Marita Marita, Marita Noto Pamungkas, Noto Nurmalasari, Putri Prasetio, Januar Eko Pujiono Pujiono Simamora, Puput Melati Simon Pulung Nugroho, Simon Pulung Sri Astuti Sriyono Sriyono Sujatmika, Sujatmika Yuliana, Dhea Arsinta Zahra Amelia Husna Zuhrohtun Zuhrohtun