Jurnal Ilmiah Wahana Akuntansi
Vol. 18 No. 2 (2023): Jurnal Ilmiah Wahana Akuntansi

Dampak Disclosure Sustainibility Report Terhadap Profitabilitas Perusahaan Industri Dasar dan Kimia

Vastuvica, Vinsensia (Unknown)
Ayu, Stephana Dyah (Unknown)



Article Info

Publish Date
24 Jan 2024

Abstract

This research is obtaining empirical evidence about the impact of the Disclosure Sustainability Report on profitability. The Disclosure Sustainability Report is proxied by the Economic Disclosure Index (EcDI), Environmental Disclosure Index (EnDI), and Social Disclosure Index (SoDI). Profitability is proxied by Return on Assets (ROA) and Gross Profit Margin (GPM). The population of this research is companies in the basic industry and chemicals sector listed on the Indonesia Stock Exchange (2020-2022). The amount of sample is 12 companies which was determined by the purposive sampling method. Data was processed using SPSS (Statistical Program for Social Science), by multiple linear regression analysis and hypothesis testing. Regression analyzed there’s influence of the Disclosure Sustainability Report on Profitability, but partially each variable EcDI, EnDI, and SoDI doesn’t significantly impact profitability.

Copyrights © 2023






Journal Info

Abbrev

wahana-akuntansi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Wahana Akuntansi online edition with ISSN: 2302-1810 published by the Faculty of Economics, State University of Jakarta, Campus A, in Rawamangun Muka, East Jakarta 13220, Phone (021) 4721227, Fax (021) 4706285. Journal Wahana Akuntansi contains the results of research, conceptual ideas, ...