The Effect of Liquidity, Leverage, and Audit Committee  on Sustainability Report Disclosure with Profitability as a Mediating Variable

Sonia, Devi; Khafid, Muhammad

doi:10.15294/aaj.v9i2.31060

Cited by 16 publications

(20 citation statements)

References 10 publications

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“…H1: Profitabilitas memiliki pengaruh pengungkapan sustainability report Pengaruh Likuiditas terhadap pengungkapan Sustainability Report Variabel likuiditas memberikan pengaruh pada pelaporan sustainability report pada riset yang dijalankan oleh (Sonia & Khafid, 2020). Tingkat likuiditas menjadi indikator baik atau tidaknya kemampuan keuangan perusahaan maka, jika tingkat likuiditas sebuah perusahaan adalah tinggi, dapat disimpulkan bahwa kemampuan keuangannya sangat baik, sehingga pengungkapan informasi cenderung dijadikan alat untuk memberikan keyakinan kepada stakeholder oleh perusahaan tersebut.…”

Section: Hipotesisunclassified

Pengaruh Profitabilitas dan Likuiditas terhadap Pengungkapan Sustainability Report di Perusahaan yang Terdaftar pada Jakarta Islamic Index (JII)

Setiawan

Yuliansyah²,

Gamayuni³

2022

sakman

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Purpose: The purpose of this study is to examine the effect of profitability and liquidity on our sustainability report. Previous research used financial performance variables with profitability, liquidity, leverage, and activity ratios in manufacturing companies in 2014 and Global Reporting Initiative (GRI) 2006 measurements with 79 triple bottom line items (disclosure of economic, social, and environmental performance). Method: Liquidity and profitability are the independent variables in this study. While the measurement variable is the 2016 Global Reporting Initiative (GRI) sustainability report, which is 91 items. The sample uses the Purposive Sampling method on companies listed on the Jakarta Islamic Index (JII) in 2018-2020. Based on the purposive sampling method, the number of companies that have disclosed sustainability reports is 18 companies that are sampled in this study. The analytical method used in this research is multiple regression analysis methods with SPSS 20 software. Results: The results show that profitability and liquidity have no effect on the Sustainability Report. It can be seen by testing the hypothesis that the profitability variable as measured by return on assets has a significance value of 0.160 > 0.05, while the liquidity variable as measured by the current ratio has a significance value of 0.072 > 0.05. Limitations: This study cannot be used as a basis for overall selection for companies listed in the Jakarta Islamic Index (JII), because the population in this study is limited to companies. consistently recorded in 2018-2020 and the variables in this study are still very small in scope to find out what factors influence the alleged Sustainability Report on companies listed on the Jakarta Islamic Index (JII). Contribution: Further research can be improved and improved in quality, it is hoped that the sample can be used for all companies listed on the Indonesia Stock Exchange. Keywords: 1. Sustainability Report 2. Profitability 3. Liquidity

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Section: Hipotesisunclassified

Pengaruh Profitabilitas dan Likuiditas terhadap Pengungkapan Sustainability Report di Perusahaan yang Terdaftar pada Jakarta Islamic Index (JII)

Setiawan

Yuliansyah²,

Gamayuni³

2022

sakman

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“…Stakeholder theory explains that companies with high liquidity have high confidence to expand the disclosure of company information to stakeholders through sustainability reports because the company feels able to meet stakeholder expectations. Companies with high liquidity describe that company is being able to manage its current assets to the maximum so that it can pay its current obligations on time and minimize the risks arising (Sonia & Khafid, 2020). Companies with high liquidity have a tendency to present more information than companies with low liquidity (Lucia & Panggabean, 2018).…”

Section: The Influence Of Liquidity On the Publication Of Sustainabil...mentioning

confidence: 99%

The Effect of Good Corporate Governance and Company Characteristic on Sustainability Report

Permatasari

Yanto

2022

AAR

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<p><em>The purpose of this study was to analyze the effect of good corporate governance and company charactheristics on sustainability report. The population of this study was 71 companies obtained from all consumer goods industry listed on the Indonesian Stock Exchange. The research sample was selected using purposive sampling technique and 12 companies was selected in order to obtain 48 units of analysis. This study used logistic regression analysis. The result of this study is that the audit committee has a positive effect on the sustainability report. Company size has a negative effect on sustainability report. Independent commissioner, managerial ownership, profitability, and liquidity have no effect on the sustainability report. Further research is expected to use different research objects, a wider research period, and use other variables outside of the variablles in order to see the effect of other variables on the sustainability report</em>.</p>

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“…A review of previous studies (Kuzey et al, 2017;Nguyen, 2020;Sonia and Khafid, 2020) shows that motivates companies to publish or not publish sustainability reports . The reasons companies publish sustainability reports are: (1) increased control over the process of achieving specific goals; (2) supporting the performance of the environmental approach; (3) raising understanding of environmental problems; (4) conveying the message to the business; (5) improve transparency; (6) improve standardization; (7) operating license; (8) reputation, improve development opportunities.…”

Section: Corporate Sustainability Reporting In Vietnammentioning

confidence: 99%

Determinant factors of information disclosure on sustainability reporting in Vietnam

Bui¹

2022

No Question: Sustainability Is Everyone’s Business : IV. BBS International Sustainability Student Conference Proceedings

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Purpose: Sustainability reports in recent years have always received significant attention from stakeholders because of the benefits that stakeholders bring. This examination explores the factors that impact the sustainability of the firm's disclosure s in Vietnam's stock market. DesigN/methodology/approach: This research used the systematic literature review method to construct the theoretical model and investigated the levels of impact of determinants on information disclosure and transparency to achieve business sustainability in Vietnam's setting. Findings: The expected result has recognized three elements that influence the disclosure category: Company size, company type, corporate governance committee, and audit committee meeting. However, two factors do not impact the group of information disclosure: financial leverage, the number of members of the board of directors, and the leader & general manager. Practical implications: This outcome will propose recommendations to help companies enhance the quality of social responsibility and sustainability reporting. Originality/Value: In Vietnam, although the work of the sustainability report independently of the annual report brings more credibility than integrated reports, most businesses integrate this information into their annual reports. Therefore, to have a clearer view, in this study, the author will clarify the degree of influence of factors on the publication of independent sustainable development reports.

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The Effect of Liquidity, Leverage, and Audit Committee on Sustainability Report Disclosure with Profitability as a Mediating Variable

Cited by 16 publications

References 10 publications

Pengaruh Profitabilitas dan Likuiditas terhadap Pengungkapan Sustainability Report di Perusahaan yang Terdaftar pada Jakarta Islamic Index (JII)

Pengaruh Profitabilitas dan Likuiditas terhadap Pengungkapan Sustainability Report di Perusahaan yang Terdaftar pada Jakarta Islamic Index (JII)

The Effect of Good Corporate Governance and Company Characteristic on Sustainability Report

Determinant factors of information disclosure on sustainability reporting in Vietnam

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