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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Penelitian Ekonomi Akuntansi (JENSI) juremi: jurnal riset ekonomi CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen KENDALI: Economics and Social Humanities Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Riset Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa International Journal of Management Research and Economics Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi FINANCE : International Journal Of Management Finance International Journal of Economics and Management Research
Maria Yovita R.Pandin
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Penelitian Ekonomi Akuntansi (JENSI)

 1 
Pengaruh Tipe Perusahaan, Ukuran Perusahaan dan Profitabilitas terhadap Laporan Keberlanjutan Interaktif (Studi Kasus PT Askrindo) Oktavianty, Mufidah Sahla; Adelia Febriana; Maria Yovita R.Pandin
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.9189

Abstract

This study aims to examine how the voluntary disclosure of interactive sustainability reporting is affected by the size, profitability, and type of credit companies listed on the Indonesia Stock Exchange between 2022 and 2023. This analysis uses secondary data, including sustainability reports and financial statements for fiscal years 2022-2023. PT Askrindo, which operates in insurance or other credit companies, is used as a benchmark for comparison in this report. The independent factors in this study are company type, company size, and profitability, with the natural logarithm of total assets for company size, return on assets (ROA) for profitability, and industry group classified as low profile and high profile as examples of independent variables. Sustainability reporting is the dependent variable used. This study uses a descriptive quantitative design and multiple linear regression models in data processing and analysis. The results of the multiple linear regression model show that company size does not affect sustainability reporting, but industry type and profitability have a significant effect.
Co-Authors Adelia Febriana Alinda Dwi Jofanka Amelia Wardatus Rizki Angelina Wijaya Tan Anisa Lailatul Nikmah Avita Anggraeni Ayu Asari Berliana Indah Kusumaningrum Diana Indah Sri Lestari P. A Dika Chandra Laili Divil Hikma Dwi Yanti Dyah Ayu Pramesti Elfalina Magymai Erlina Dinda Safitri Esther Tioma Nauly Pardede Farah Estianingtyas Fauziyah Fadhilah Fernianda Wahyu Ramadanthy Fiqri Najmuddien Hanum Cheffi Ambarwati Hasna Khalisha Putri Joanne Intania Rut Simunapendi Josephine Elliska Dinata Khansa Tsabita Lufvi Selvia Febriati Marcella Aullia J Marcella Aullia Jayadi Marcella Trianita Abur Nanik Dwi Siswati Nathalie Elshaday Betrix Ambouw Naula Chantika Putri F Nesa Mia Kassandra Nevanda Julya Rizki Novelia Ananda Novia Paramida Noviana Ramadhani Nurfadilah Nurfadilah Nurul Laily Oktavianty, Mufidah Sahla Putu Rena Suci Novalita Reginata Saharany Kustanti Risca Olivianti Riska Septi Ariani Rista Intan Pertama Sari Rizka Maya Shova Rosa Devina Rosaria Rudeng Rulis Setyowati Sella Harvianna Shirky Kharisma Fitri Hasnita Shofiatus Sa’diyah Sinta Dewi Sukma Asri Sunarti Sunarti Tanya Tata Putri Srikandi Trenda Indri Ardianti Uhti Noer Choliza Safitri Vika Triya Wahyuni Vivi Ade Rivani Yuli Meliana Yunita Budi A M Zaschia Flanivolya Matulessy