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)

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.