Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal International Journal of Economics Development Research (IJEDR) Indonesia Auditing Research Journal
Khairunnisa Khairunnisa
Universitas Telkom, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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The Influence of Profitability, Leverage, Green Accounting and Type of Industry on Corporate Social Responsibility Disclosure Khairunnisa Khairunnisa; Dewi Kusmayanti
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i1.2926

Abstract

This research examines how profitability, leverage, green accounting, and industry type affect corporate CSR disclosure of non-financial companies on the LQ45 Index that have been registered on the Indonesia Stock Exchange for 2017-2021. This study used quantitative method to collect the data. The sample consists of 12 non-financial companies on the Indonesia Stock Exchange (IDX) list in 2017 to 2021 and are part of the LQ45 stock index. Profitability, leverage, green accounting, and industry type simultaneously influence CSR disclosure. However, partially it does not have inadequate effect on CSR disclosure in non-financial companies on the LQ45 Index that registered on the Indonesia Stock Exchange (IDX) in the year from 2017 to 2021. Increase CSR disclosure through increasing profitability, increasing leverage, choosing companies that report green accounting, and choose a company with the type of industry.
Environmental, social, and governance performance and corporate bond ratings: empirical evidence from Indonesia Widialestari Rahayuningtyas; Khairunnisa Khairunnisa
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i2.710

Abstract

This study examined the influence of Environmental, Social, and Governance (ESG) performance on corporate bond ratings among companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach was employed using secondary data obtained from Refinitiv, PT Pemeringkat Efek Indonesia (PEFINDO), annual reports, and sustainability reports. The sample consisted of 23 companies with 106 firm-year observations selected through purposive sampling. Binary logistic regression was used to test the proposed relationships. The results showed that Total ESG Score and Environmental performance did not significantly affect corporate bond ratings. In contrast, Social performance had a positive and significant effect, while Governance performance exhibited a significant negative effect. Furthermore, the Environmental, Social, and Governance dimensions jointly influenced corporate bond ratings. These findings indicate that ESG dimensions contribute differently to credit assessments and that evaluating individual ESG dimensions provides more meaningful information than relying solely on an aggregate ESG score in explaining corporate bond ratings in Indonesia
Co-Authors Dewi Kusmayanti Widialestari Rahayuningtyas