Pengungkapan Sustainability Report Terhadap Harga Saham

Mitha Amalia Sofiatun (Universitas Stikubank)
Maria Goretti Kentris Indarti (Universitas Stikubank)

JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Vol. 12 No. 1 (2026): Februari 2026

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.