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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Mitha Amalia Sofiatun
Universitas Stikubank
Economics, Econometrics & Finance

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Pengungkapan Sustainability Report Terhadap Harga Saham Mitha Amalia Sofiatun; Maria Goretti Kentris Indarti
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5200

Abstract

This study examines the effect of sustainability report disclosure on the stock prices of companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Sustainability reports consist of economic, environmental, and social performance data. A total of 252 observations from 77 companies were collected using purposive sampling. Multiple linear regression analysis was performed, controlling for company size, profitability, and leverage. The results indicate that economic performance significantly positively affects stock prices, while environmental and social performance do not affect them.
Co-Authors Maria Goretti Kentris Indarti