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All Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Iskandar Muda Damanik
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Religion Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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THE INFLUENCE OF LEVERAGE, PROFITABILITY, AND LIQUIDITY ON THE DISCLOSURE OF SUSTAINABILITY REPORTS WITH COMPANY SIZE AS A MODERATING VARIABLE IN MANUFACTURING COMPANIES IN THE CONSUMER GOODS SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE Septin Yarnanda; Iskandar Muda Damanik; Fahmi Natigor Nasution
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3570

Abstract

This study aims to analyze the effect of financial variables such as leverage, profitability, and liquidity on sustainability report disclosure in consumer goods sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. In addition, it examines the moderating role of firm size in strengthening or weakening these relationships. A quantitative approach was used, employing panel data regression to analyze the influence of financial variables and the moderating effect of firm size on sustainability reporting. The population in this study consists of all consumer goods sector companies listed on the IDX from 2021 to 2023, totaling 93 companies. A sample of 58 companies was selected using purposive sampling based on specific criteria that met the requirements for analysis. Secondary data were obtained from financial reports and sustainability reports published during the observation period. The results indicate that leverage, profitability, and liquidity have a positive and significant effect on sustainability report disclosure. Firm size does not moderate the effects of leverage and profitability but does strengthen the influence of liquidity on sustainability disclosure, aligning with the theory that larger firms possess more resources to support sustainability reporting. Companies are advised to improve the transparency of their sustainability disclosures by leveraging available resources, particularly when profitability and liquidity levels are high. Firm size also plays an important role. More comprehensive disclosures can enhance corporate reputation and stakeholder trust, supporting long-term sustainability.
ENTERPRISE RESOURCE PLANNING: SYSTEMATIC LITERATURE REVIEW Febriana Roosmawati; Sambas Ade Kesuma; Iskandar Muda Damanik
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 3 (2025): May
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i3.2866

Abstract

Research on Enterprise Resource Planning is very interesting to do with the development of technology globally. Through a systematic literature review, an analysis is carried out related to the year of research , countries, topics discussed, theories used, and research methods. Thirty-five papers from the Science Direct, Pro Quest, Springer Link, and Emerald Insight databases were used for analysis. The analysis steps used the PRISMA method. From the analysis, it was found that ERP research has been increasing in recent years. The most widely discussed themes are the key to successful ERP implementation and the role of ERP in improving organizational performance. Finally, this study has limitations and suggests areas for future research.
Co-Authors Fahmi Natigor Nasution Febriana Roosmawati Sambas Ade Kesuma Septin Yarnanda