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Journal : Winter Journal: IMWI Student Research Journal

The Effect of Sustainability Disclosure and Risk on Conservatism Hartaima, Fadhila; Zuraida, Zuraida; Mulyany , Ratna
Winter Journal: IMWI Student Research Journal Vol. 6 No. 2 (2025): Winter Journal: IMWI Student Research Journal
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/wt.v6i2.76

Abstract

This study aims to examine the influence of sustainability disclosure, bankruptcy risk, litigation, market risk and reputational risk on conservatism. This study utilizes causal quantitative research methods. This research tests the established hypotheses and to look for the influence between the independent variable and the bound variable. The sample in this study is that all parts of the population used as the object of this research are companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2023 period that have met the criteria and use the slovin formula totaling 88 companies. The type of data source is in the form of secondary data. The data analysis used by the study was quantitative analysis using descriptive statistical calculation techniques and regression analysis. The results of the study simultaneously revealed sustainability, bankruptcy risk, litigation risk, market risk and reputation risk affect conservatism in non-financial companies. Partially, low sustainability disclosure can affect or decrease conservatism. An increased risk of bankruptcy can affect or enhance conservatism. A decreased risk of litigation can affect or decrease conservatism. Declining market risks can affect or increase conservatism. Increased reputational risk can influence or enhance conservatism.
Co-Authors Abda Abda Abdul Rokhim Abdullah Lawang, Karimuddin Aditia, Erie Afijal Afijal Ahmad Irawan, Ahmad Ahmad Norhadi, Ahmad Aini, Amira Qurrata Akhmad Marzuki, Akhmad Al Yasin, Fatin Amiruddin Amiruddin Amrullah Amrullah Annisa, Nur Rahma Anny Rimalia Ari Pranata, Muhammad Deriel Bakhtiar Bhudi, Mattin Kusuma Burhanuddin Cahyawati, Kartika Chan, Dwi Mutia corba, nabella inktau Daud, Eva Darnila Dedi Kurniawan Dedi Kurniawan Devi Risma Dewi Inderiati Dwi Maharrani EDI YUSUF, EDI Ekka Zahra Puspita Dewi Elfia Sukma, Elfia Ellis Susanti Erita Hayati ERYANSYAH, ERYANSYAH Ezwarsyah Ezwasyah, Ezwasyah Fachrudin, Farida Fajriana, Fajriana fatimah Fatimah Fauzi, H. Muhammad Fibarzi, Wiza Ulfa Fibria Conytin Fibriani, Cut Dara Fiftinova Fiftinova, Fiftinova Fikrinda Fikrinda Fuadi, Wahyu Hariswan Putera Jaya Hariutami, Desi Hartaima, Fadhila Hasanah, Riska HERDANI, HERDANI Hesti Wahyuni Anggraini, Hesti Wahyuni Indayani Indayani, Indayani Intan Susana Irawan, Dodi iskandar zulkarnaini Islahuddin, Islahuddin Ismail Petrus Izza, Nurul Jannah, Haniefa Zhuhruful Jannah, Syarifah Miftahul El JOSI EKA PANTARA PERDANA, JOSI EKA PANTARA Khairul Nazli, Khairul Kurnia Mayang Sari Kurniawati, Darini Lastri, Lastri Latifah, Imas Lawang, Karimuddin Abdullah Lestari, Estu LINGGA AGUSTINA SUGANDA Lis Ayu Widari, Lis Ayu Loeneto, Bambang A Lukman Hakim M. Rafi Machdalena Vianty Magfirah, Dhiya Makawiyah, Makawiyah Makmur Makmur Martina Martina Marwanto, Yoga Dwi Maryana Maryana Maryana Maryana, Maryana Masdianto, Masdianto Maulida, Leni Mega Safithri Meriatna Meriatna Mikhyar, Arina Muhammad Hatta Muhammad Ihsan Muhammad Rizki Muhammad Syahrul, Fatahillah Muhammad Zakaria Mukh Nursikin, Mukh Mukti, Septiana Widya Mulyany , Ratna Mulyati Mulyati Munawar Khalil Muslem, Ari Muslih Hambali Muthmainnah Muthmainnah N, Mazlan najmi hayati, najmi Nasrul Nasrul Nengsih, Maharani Kurnia Nida, Wadhatun Ningsih, Dian Nirzalin Nova Lingga Pitaloka, Nova Lingga Novita, Nishfa Ayu Nuraini Nuraini Nurdiani, Catu Umirestu Nurdin Nurdin Nurhayati Nurhayati Nurlaila Nurlaila Nurwijayanti Oktapıa, Nısa oktrinanda, nadiya Olanda, T.M.Riski Permana, Atna Prama Hartami Pratama, Arizqi Ihsan Prima Nanda Fauziah Putri, Ermalati R R, Lutin Nur Rahayu, Cahyawati Rahmadani Rahmadani Rahmania, Fitriani Jati Raihan Putri Ratna Mulyany, Ratna Rawina Winita Ricardo, Vanness Riska Ariyanti, Riska Riskan, Muhammad Risman, Lia Rita Hayati Rita Inderawati Robby Cahyadi Rofi'i, Rofi'i sa'adah, mamlu'atus Safitri, Wiwin Safwandi Safwandi Sahputra, Ilham Saifuddin Muhammad Jalil salamah salamah Salbiah Salbiah, Salbiah Salma Hira Sari, Rahmi Novita Sari, Riska Kumala Selamat Meliala Septiany, Nurbaiti Setiawan, Mahbub Shinta Puji Lestari Silvalia Rahma Pratiwi Siti Ngaisah SOFENDI SOFENDI, SOFENDI Sofyan, Diana Khairani Soni Mirizon Sri Darmawati Sufardi Sufardi Sugianto Sugianto Sulistiawati, Rima Dwi Sumarni, Nelly Suryati Suryati Susana, Intan Susanty, Yunita Ery Sutrisna Sutrisna Syamsul Falah Syukriah Syukriah Syukriah, Syukriah Taufik, Taufina Taufiq Taufiq Teuku Multazam Tien Lastini Tita Ratna Wulan Dari Tri Ambarwati Trisna Trisna, Trisna Vevbi Apriani Vippy Dharmawan Widhyasih, Retno Martini Wijaya, Alhenri Wijaya, Laila Wusono Indarto Yadi Jufri Yiyin Widia Sari Yoga Anjas Pratama Yovi Chandra Yulfianna, Desy Yunisrul Yunisrul Yusaini, Yusaini Yusnita, Eti Yuswalina Yuswalina, Yuswalina Zainal Abidin Zein, Dyah Ayu Soffiya Zuardi, Zuardi Zulmiardi, Zulmiardi