Journal of Applied Business, Taxation and Economics Reseach
Vol. 3 No. 2 (2023): December 2023

The Effect of Profitability and Leverage on Sustainability Reporting and It Is Impact on Earnings Informativeness

Bisma, Muhamad (Unknown)
Uzliawati, Lia (Unknown)
Mulyasari, Windu (Unknown)

Article Info

Publish Date
02 Dec 2023

Abstract

This study aims to examine the effect of profitability and leverage on sustainability reporting and it impacts on earning informativeness on the Indonesia Stock Exchange 2018-2022. This study takes the mining sector because this sector is the sectors that contribute to Non-Tax State Revenue. The sampling technique used in this study is the purposive sampling method. The data analysis technique of this study uses multiple regression analysis and simple regression analysis. The results of this study prove that profitability (ROA) and leverage (DER) have a negative and significant effect on sustainability reporting (SRDI). besides, sustainability reporting (SRDI) has a positive and significant effect on earning informativeness (ERC).

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Journal of Applied Business, Taxation and Economics Reseach
Website

Abbrev

jabter

Publisher

PT. Equator Sinar Akademia

Subject

Economics, Econometrics & Finance

Description

This journal aims to take part in the advancement of knowledge in economics and business by publishing high quality research on contemporary trends in economics and business in emerging markets or countries. As the journal main horizon is to embrace contemporary trends in applied business, taxation, ...