Susetyo, Didik (2023) DOES DISCLOSURE OF SUSTAINABILITY REPORTS IMPACT PROFITABILITY RATIOS? The Seybold Report Journal. pp. 734-741. ISSN 1533-9211
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Abstract
This qualitative study aimed to examine the effect of sustainability report disclosure on profitability ratios using the ex-post facto method. The sample comprised food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2019–2021. Data were collected through a literature review conducted on the companies and IDX's official websites. The data were analyzed using a straightforward linear regression test approach. The findings showed that sustainability report disclosure obtained a sig value of 0.000, smaller than 0.05. Therefore, sustainability report disclosure significantly affects profitability ratios calculated using return on assets (ROA).
| Item Type: | Article |
|---|---|
| Subjects: | #3 Repository of Lecturer Academic Credit Systems (TPAK) > Articles Access for TPAK (Not Open Sources) |
| Divisions: | 01-Faculty of Economics > 60101-Economics (S2) |
| Depositing User: | Prof. Dr. Didik Susetyo, SE., MSi |
| Date Deposited: | 23 Jun 2023 06:34 |
| Last Modified: | 23 Jun 2023 06:34 |
| URI: | http://repository.unsri.ac.id/id/eprint/112767 |
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