The Influence Of Profitability, Liquidity, And Company Size The Disclosure Of Sustainability Reports
Keywords:
Sustainability Report, Profitability, Liquidity and Company SizeAbstract
This study aims to analyse the effect of profitability, liquidity, and company size on the disclosure of sustainability reports. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The sample selection method uses purposive sampling method, so that the data obtained based on the sample criteria are 19 banking companies that disclose sustainability reports and financial reports consecutively during the 2019-2022 period. The number of observations in the study was 76 data. The type of data used in this study is secondary data obtained from the IDX website and the company website. The data analysis technique used is descriptive analysis and multiple linear regression analysis with the help of the SPSS Version 25 application. The results of this study indicate that the profitability variable has no effect on the disclosure of sustainability reports while the liquidity and company size variables partially have a positive and significant effect on the disclosure of sustainability reports. Simultaneously, the variables of profitability, liquidity and company size have a positive and significant effect on the disclosure of sustainability reports.
References
Bank, R. (2015). Bank di Indonesia Masih Kurang Peduli terhadap Isu Sosial dan Lingkungan Hidup. https://responsibank.id
Damayanty, P., Wahab, D., & Safitri, N. (2022). Pengaruh Profitabilitas, Firm Size Dan Aktivitas Perusahaan Terhadap Pengungkapan Sustainability Report. Jurnal Ilmiah Edunomika, 6(2), 1–11. https://doi.org/10.29040/jie.v6i2.4998
Darmawan. (2020). Dasar-dasar Memahami Rasio dan Laporan Keuangan (D. Maulana (ed.)). UNY Press. https://www.google.co.id/books/edition/Dasar_dasar_Memahami_Rasio_dan_Laporan_K/oggREAAAQBAJ?hl=id&gbpv=1&dq=Dasar-dasar+Memahami+Rasio+dan+Laporan+Keuangan&printsec=frontcover
Desi, & Sopian, D. (2020). Efek kinerja keuangan terhadap pengungkapan sustainability report. Jurnal Sains Manajamen & Akuntansi, 11(2), 1–20.
Diwanti, P. N. (2022). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Report. Universitas Islam Indonesia.
Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy.pdf. Pacific Sociological Review, 18(1). https://doi.org/https://doi.org/10.2307/1388226
Elkington, J., & Rowlands, I. H. (1999). The triple bottom line of 21st century business. Alternative Journal, 25(4), 42–43. https://www.proquest.com/openview/804cc9d98196ef6e26d88748e89f8db0/1?pq-origsite=gscholar&cbl=35934
Fadhilah, R. (2018). Pengaruh Profitabilitas Terhadap Pengungkapan Sustainability Report Dengan Kepemilikan Manajerial Sebagai Variabel Moderating. Angewandte Chemie International Edition, 6(11), 951–952., 1(2), 5–24.
Fitriandi, P. (2022). Bunga Rampai Keuangan Negara : Kontribusi Pemikiran Untuk Indonesia Edisi 2020 (2020 ed.). PKN STAN Press. https://www.google.co.id/books/edition/Bunga_Rampai_Keuangan_Negara_Kontribusi/U7tYEAAAQBAJ?hl=id&gbpv=0
Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program SPSS (X). Universitas Diponegoro.
Hanun, M., Susanti, R., Indriawati, R., Panma, Y., & Reno, R. (2022). Metode Penelitian Kesehatan (Y. P. P. Rangga (ed.)). Yayasan Penerbit Muhammad Zaini.
Hermanto. (2021). Jurnal Program Studi Akuntansi Model Triple Bottom Menuju Kinerja Keuangan Triple Bottom Model Towards Financial Perfomance Hermanto. 7.
Hermawan, T., & Sutarti. (2021). Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Pengungkapan Sustainability Report. Jurnal Ilmiah Akuntansi Kesatuan, 9.
Hery. (2021). Analisis Laporan Keuangan-Integrated And Comprehensive. Gramedia Widiasarana Indonesia. https://www.google.co.id/books/edition/Analisis_Laporan_Keuangan_Integrated_And/cFkjEAAAQBAJ?hl=id&gbpv=0
Hidayah, N., Badawi, A., & Nugroho, L. (2019). Factors Affecting the Disclosure of Sustainability Reporting. International Journal of Commerce and Finance, 5(2), 219–229.
Kasmir. (2019). Analisis Laporan Keuangan (12 ed.). Rajawali Pers.
Khoriyah, Y., Swissia, P., & Olivia, V. (2020). Pengaruh Good Corporate Governance, Dan Karakteristik Perusahaan Terhadap Sustainability Report. Jurnal Bisnis dan Akuntansi, 20.
Laine, M., Tregidga, H., & Unerman, J. (2021). Sustainability Accounting and Accountability. Taylor and Francis. https://www.google.co.id/books/edition/Sustainability_Accounting_and_Accountabi/yJQtEAAAQBAJ?hl=id&gbpv=0
Liana, S. (2019). Pengaruh Profitabilitas, Leverage , Ukuran Perusahaan dan Dewan Komisaris Independen terhadap Pengungkapan Sustainability Report. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 2(2), 199–208. https://doi.org/10.36778/jesya.v2i2.69
Machfoedz, M. (1994). Financial Ratio Analysis and The Prediction of Earnings Changes in Indonesia. In Gajahmada University Business Review. Universitas Gajah Mada.
Mujiani, S., & Nurfitri, T. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Sustainability Report Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Sari. Jurnal Akuntansi dan Keuangan, 2(1). https://uia.e-journal.id/Akrual/article/view/1042
Noerkholiq, S. M. A., & Muslih, M. (2021). Pengaruh Profitabilitas, Leverage dan Stakeholder Engagement Terhadap Pengungkapan Sustainability Report Berdasarkan Global Reporting Initiative (GRI) Generasi 4 (G4). Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 5(3), 1361–1378.
Otoritas Jasa Keuangan. (2017). Salinan Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 Tentang Penerapan Keuangan Berkelanjutan Bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik. www.ojk.go.id
Prihadi, T. (2019). Analisis Laporan Keuangan. Gramedia Pustaka Utama. https://www.google.co.id/books/edition/Analisis_Laporan_Keuangan/SC7GDwAAQBAJ?hl=id&gbpv=1&dq=toto+prihadi&printsec=frontcover
Rahmat, K. (2022). Pengaruh Kinerja Keuangan, Implementasi Good Corporate Governance, Dan Struktur Kepemilikan Terhadap Pengungkapan Sustainability Report. ACCOUNTHINK : Journal of Accounting and Finance, 7(02), 222–236.
Safitri, M., & Saifudin. (2019). Implikasi Karakteristik Perusahaan dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report. Jurnal Bingkai Ekonomi, 4(1), 13–25.
Setiawan, E., Yuliansyah, Y., & Gamayuni, R. R. (2022). Pengaruh Profitabilitas dan Likuiditas terhadap Pengungkapan Sustainability Report di Perusahaan yang Terdaftar pada Jakarta Islamic Index (JII). Studi Akuntansi, Keuangan, dan Manajemen, 1(2), 97–111. https://doi.org/10.35912/sakman.v1i2.1163
Solimun, Armanu, & Achmad, F. A. R. (2018). Metodologi Penelitian Kuantitatif Perspektif Sistem. Universitas Brawijaya Press, Malang.
Suarjana, I. K., Putra, I. G. C., & Sunarwijaya, I. K. (2021). Faktor-Faktor yang Berpengaruh Terhadap Pengungkapan Sustainability Report Pada Perusahaan High Profile. KARMA (Karya Riset Mahasiswa Akuntansi).
Sudarno, D., Renaldo, N., Hutauruk, M., Junaedi, A. T., & Suyono. (2022). Teori Penelitian Keuangan (Andi (ed.)). Literasi Nusantara Abadi.
Sugiyono. (2022). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. CV Alfabeta.
Sukaharsono, E. G., & Andayani, W. (2021). Akuntansi Keberlanjutan (1 ed.). Universitas Brawijaya Press.
Syairozi, M. I., & Media, T. (2019). Pengungkapan CSR pada Perusahaan Manufaktur dan Perbankan. Tidar Media
Syakirli, I., Cheisviyanny, C., & Halmawati. (2019). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Reporting. Jurnal Eksplorasi Akuntansi, 1(1), 277–289. http://jea.ppj.unp.ac.id/index.php/jea/issue/view/3
Thian, A. (2022). Analisis Laporan Keuangan. Penerbit Andi. https://www.google.co.id/books/edition/Analisis_Laporan_Keuangan/lvFZEAAAQBAJ?hl=id&gbpv=0
Vaidya, D. (2020). Financial Reporting. WallStreetMojo. https://www.wallstreetmojo.com/financial-reporting/#what-is-financial-reporting
Widyawati, C., Diana, N., & Mawardi, M. C. (2022). Pengaruh Profitabilitas dan Leverage terhadap Sustainability Report Perusahaan Sebelum dan Sesudah Penerapan E-Commerce (Studi pada Perusahaan Perbankan yang Terdaftar di BEI). E-Jra, 11(10), 89.
Yunan, N., Kadir, & Anwar, K. (2021). Pengaruh Kinerja Keuangan, Karakteristik Perusahaan Dan CGC Terhadap Pengungkapan Sustainability Report. Jurnal Ilmiah Akuntansi Dan Keuangan, 4.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Rizky Tiopani Harefa (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
