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All Journal JAATB Journal of Applied Accounting and Sustainable Finance
Jihan Maharani
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengungkapan Sustainability Report Pada Perusahaan Sub Sektor Perbankan Di Indonesia Yusuf Faisal; Pebriyanti Palentina; Jihan Maharani
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v2i2.337

Abstract

Purpose – This study aims to determine the effect of Company Size, Profitability, Liquidity and Leverage on Sustainability Report Disclosure in Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange (BEI) in 2017-2022. Design/methodology/approach – This study uses a type of quantitative research. This research was conducted by observing financial sector companies listed on the Indonesia Stock Exchange (IDX) totaling 47 companies. The data source used is the company's annual report from 2017-2022. To get the results of this study, researchers used Eviews12. Findings – The results of this study indicate that Company Size has a positive and statistically significant effect on Sustainability Report Disclosure, Profitability has a positive and statistically significant effect on Sustainability Report Disclosure, Liquidity has a negative and statistically insignificant effect on Sustainability Report Disclosure, and Leverage has a negative and statistically insignificant effect on Sustainability Report Disclosure. Research limitations/implications – This study discusses the Disclosure of Sustainability Reports and the factors that influence it in Banking sub-sector companies, namely Company Size, Profitability, Liquidity, and Leverage in Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX).
Emission Transparency and Funding Strategy: Implications for Firm Value Jihan Maharani; Nandita Ayuni Safitri
Journal of Applied Accounting and Sustainable Finance Vol. 1 No. 3 (2025): December 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v1i3.129

Abstract

Purpose – This study aims to analyze the effect of Greenhouse Gas Emissions Disclosure and Debt Policy on Firm Value in companies listed on the Indonesia Stock Exchange for the period 2021-2024. This study is relevant given the increasing global attention to environmental issues and corporate funding strategies as important factors in creating company value.  Design/methodology/approach – The research uses a quantitative approach with panel data regression method through Random Effect Model (REM). Data was obtained from annual reports and corporate sustainability reports during the study period. The independent variables used are Greenhouse Gas Emissions Disclosure and Debt Policy, while the dependent variable is Firm Value proxied by Tobin's Q. Findings – The results showed that Greenhouse Gas Emissions Disclosure has a positive but insignificant effect on Firm Value, indicating that the market has not fully considered emissions disclosure in valuation. In contrast, Debt Policy has a positive and significant effect, in line with signaling theory, which suggests that funding decisions through debt are perceived as a signal of confidence in the company's prospects. Research limitations/implications – The research is limited to the 2021-2024 observation period and only uses two independent variables, so it does not include other factors such as profitability, company size, and governance. The practical implication is that management needs to strengthen emission disclosure transparency and manage debt policy sustainably in order to increase investor confidence. JEL : G32, M41, Q56    
Co-Authors Nandita Ayuni Safitri Pebriyanti Palentina Yusuf Faisal