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All Journal AKTSAR: Jurnal Akuntansi Syariah
Nurfai'jah, Firda Andini
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Economics, Econometrics & Finance

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Pengungkapan Laporan Keberlanjutan pada Efek Syariah Di Indonesia dan Malaysia, Implikasi dari peningkatan Profitabilitas, Leverage, dan Pengungkapan Emisi Karbon Nurfai'jah, Firda Andini; Rahmawati, Teti; Supriatna, Yayat
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 2 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i2.23954

Abstract

This study aims to empirically examine the implication of increased profitability, leverage, and carbon emission disclosure on sustainability report disclosure.  The research method used is a quantitative method using secondary data. Through observations on manufacturing companies in the Sharia Securities List of Indonesia and Malaysia for the 2020-2022 period with purposive sampling techniques, 105 samples were obtained. The data analysis techniques used are descriptive statistical analysis and verification analysis using panel data regression with a fixed effect model. The analysis tool used is Eviews 13.  The results of empirical research prove that profitability and carbon emission disclosure significantly impact sustainability report disclosure. Meanwhile, leverage has a negative effect that is not significant on sustainability report disclosure.
Co-Authors Sri Rahayu Supriatna, Yayat