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All Journal E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Luh Gede Krisna Dewi
Faculty of Economics and Business, Udayana University, Indonesia
Economics, Econometrics & Finance

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Financial Distress dan Leverage pada Pengungkapan Sustainability Report Putu Riska Narayani; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 35 No 1 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i01.p11

Abstract

The research aims to empirically prove the influence of financial distress and leverage on sustainability report disclosure with media visibility as a control variable. Non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2022 were chosen as the population for this study. Sample of 415 observations was selected using nonprobability sampling method with purposive sampling technique. Data in this research were analyzed using panel data regression analysis technique with Eviews 12. The research results indicate that financial distress has a negative effect on sustainability report disclosure. Leverage does not have an influence on sustainability report disclosure. Media visibility has a positive influence on sustainability report disclosure and needs to be maintained as a control variable. Keywords: Financial Distress; Leverage; Sustainability Report Disclosure; Media Visibility.
Determinants of Sustainability Report Quality: The Impact of Financial Performance, Corporate Governance, Firm Size, and Age Reza Widya Saputra; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p02

Abstract

This study empirically examines the impact of financial performance, corporate governance, firm size, and firm age on the quality of sustainability reporting. Using binary logistic regression analysis, the study processes data with SPSS version 26. The sample consists of 50 non-financial firms listed on the Indonesia Stock Exchange from 2018 to 2022, selected through a purposive sampling method, resulting in 250 firm-year observations. The findings indicate that independent commissioners, audit committees, and firm age positively influence sustainability report quality. However, liquidity, profitability, leverage, operational activity, board of directors, and firm size do not exhibit a significant effect.
Co-Authors Putu Riska Narayani Reza Widya Saputra