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Wiyono, Slamet
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Journal : El-Mal: Jurnal Kajian Ekonomi

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Pengaruh Profitabilitas, Leverage, dan Inventory Turnover Terhadap Pengungkapan Sustainability Report Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022 Uli, Jesisca; Wiyono, Slamet
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.4460

Abstract

ABSTRACT This research seeks to analyze the relationship between profitability, leverage, inventory turnover, and sustainability reporting among companies listed on the Indonesia Stock Exchange from 2020 to 2022, with a focus on those in the mining sector. Using purposive sampling, data from 97 observations were collected, and multiple linear regression analysis was performed with SPSS. The results show that leverage positively influences the disclosure of sustainability reports, while profitability and inventory turnover do not have an effect on it. Keywords : Profitability, Leverage, Inventory Turnover, Sustainability Reporting Disclosure ABSTRAK Penelitian ini bertujuan untuk menganalisis hubungan antara profitabilitas, leverage, perputaran persediaan, dan pelaporan keberlanjutan pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2020 hingga 2022, dengan fokus pada perusahaan sektor pertambangan. Dengan menggunakan purposive sampling, data dari 97 observasi dikumpulkan, dan analisis regresi linier berganda dilakukan dengan SPSS. Hasil penelitian menunjukkan bahwa leverage berpengaruh positif terhadap pengungkapan laporan keberlanjutan, sedangkan profitabilitas dan perputaran persediaan tidak berpengaruh terhadap pengungkapan laporan keberlanjutan. Kata kunci : Profitabilitas, Leverage, Inventory Turnover, Pengungkapan Sustainability Report
Co-Authors . SUNARDI Aditya Rahman Af'idah, Dwi Intan Agus Pramono AMANDA, Febyanti Dwi Andree Saylendra, Andree Ani Susilawati Anwar, Moch. Syaiful Arsjah, Regina J. Arwam, Bryan. A. Ayu Aulia Oktaviani Bachtiar, M. Yusuf Daeli, Florus Dairoh Dairoh Dairoh, Dairoh Danny Dega Surono Wibowo, Dega Surono Erwin Erwin Fahira, Hilza Firdaus, Musnadil Firdaus, Rizki Amsyarul Hanock, Edward E. Hanock, Edward. E. Herviana, Ditta Ahmad Hidayatullah, M. Fikri Iqbal Maulana Ismawati, Iis Jarinah, Jarinah Kazhadiva, Rivialdo Laoli, Arosokhi Mabruri, Efendi Miftakhul Huda Muhammad Fikri Hidayattullah, Muhammad Fikri Mulyaningsih, Asih Netsen Nugroho, Hady Zhakwan Nurhakiki, M. Nurindahsari, Susi Nurul Anriani Oman Somantri Pangestu, Mohammad Prayoga Pitriani, Sinta Putri, Widiya Rais Rais Ratono, Ratono Sartika, Nenden Suciyati Simamora, Adam Yonas Syarif Abdullah Tarso Rudiana, Tarso Taufiq Abidin, Taufiq Titik Aryati Tuti Rostianti Maulani Ucu Wandi Somantri Uli, Jesisca Yundari, Yundari Yustia Hapsari, Yustia