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Journal : Journal of Applied Accounting

Analisis Faktor yang Mempengaruhi Pengungkapan Laporan Keberlanjutan Pada Perusahaan Sektor Energi Rijal, Muhammad; Novriyandana, Rifqi; Hardi, Enny
Journal of Applied Accounting Vol 3 No 2 (2024): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i2.1035

Abstract

Companies that adopt ESG will undoubtedly align their operations with economic, environmental and social considerations. Companies need a medium to communicate their operations to stakeholders, one of which is a sustainability report. Purpose of this study is to determine and analyze the factors that are thought to influence sustainability disclosure. Population studied consisted of energy sector companies listed on the IDX from 2020 – 2022. Purposive sampling is the method used by this study to find a testable sample using certain criteria. The sample in the study was 33 samples. Multiple linear regression analysis is the method for analyzing the data that has been determined, with software assistance, namely IBM SPSS Statistic 26. This study found that company size has an influence on sustainability disclosure, this is because larger companies tend to disclose sustainability reports to communicate their environmental and social responsibilities, so as to maintain a good reputation. Meanwhile, profitability and leverage have no influence on sustainability disclosure, this is because companies that have high or low profitability and leverage are still required to disclose sustainability. Keywords: Company Size, Leverage, Profitability, Sustainability report
Co-Authors Abasa, Sustrin Abdillah Abdillah Abdul Rahman Adriana Hiariej, Adriana Al Husaini, Muhammad Arief Al Husaini, Muhd Arief Alfina Hidayah Amanati, Ratna Amil Ahmad Ilham Amirin, Amirin Andita Nurul Kurniawati Putri Anggraini, Pitria Annisa Putri Arifuddin Arifuddin Astri nadira, Nur Astuti, Lidya Aziza Fitriah, Aziza Butsiarah Darwis Said, Darwis Dewi, Alya Puspita Dian Safitri Enny Hardi Firman Aziz Hendera, Hendera Husaini, Muhd. Arief Al Imkari, Sarty Irsyadunas, Irsyadunas Istiqamah, Nurul Jamilah Jamilah Jeffry Jeffry Kamarullah, Reza Kuswoyo, Indra Laili Dwi Annisa Mardiah, Faijah Marlina Marlina Mashuri Mashuri Masi, Yusman Masnur Masnur Mastuti, Ajeng Gelora Maulida, Sri Mediaty Mira Dharma Susilawaty Morian Saspriatnadi Mughaffir Yunus Muhajir Abd Rahman Muhammad Yunus Muhibuddin Muhibuddin, Muhibuddin Mulyawati, Nina Yuliana Mutmainnah, Heni Mutmainnah, Heny Nadilla, Dhea Nani Nurani Muksin Natsir, Nur Alim Ningsih, Rahmi Dwi Nurmuzayyana, Nurmuzayyana Nurrul Helen Nurul Fathanah Mustamin Nurul Istiqamah Ola Rivai, Andi Tenri Oriana Paramita Dewi Pary, Cornelia Paundu, Ady Wahyudi Putri Ayu Lestari Rahmat Hidayatullah Ratna Ayu Damayanti Reja Fahlevi Ridwan, La Rifqi Novriyandana Rifyal, Rifyal Rinaldi Rinaldi Rosmawati Rosmawati Rosmiani, Ni Nengah Safrida Safrida Sahputri, Masri Yanti Sahubauwa, Laila Samputri, Salma Sehuwaky, Nurlaila Sulastri Sulastri Sunarmin, Wa Ode Suryani, R. Lisa Susanti, Marisa Syahrul Usman Syamsurijal Syamsurijal, Syamsurijal Syarif, Asrul Bin Tanniewa, Adam M Thomson Mary, Thomson Tri Yunarni, Baiq Reinalda Wahyu Hidayat Wungo, Supriyadi La Yani, Andi Muhammad Zulkarnaim, Zulkarnaim