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

https://doi.org/10.35912/sakman.v1i2.1163
Published: Jul 14, 2022

Abstract:

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
Authors:
1 . Eko Setiawan
2 . Yuliansyah Yuliansyah
3 . Rindu Rika Gamayuni
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How to Cite
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
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Vol. 1 No. 2 (2022): Januari
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References

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  2. Adiputra, I. G., & Hermawan, A. (2020). The effect of corporate social responsibility, firm size, dividend policy and liquidity on firm value: Evidence from manufacturing companies in Indonesia. International Journal of Innovation, Creativity and Change, 11(6), 325–338.
  3. Anggraini, D., & Tanjung, P. R. S. (2020). Company value: Disclosure implications of sustainable supply chian, profitability and industrial profile. International Journal of Supply Chain Management, 9(2), 648–655.
  4. Aniktia, R., & Khafid, M. (2015). Pengaruh Mekanisme Good Corporate Governance dan Kinerja Keuangan terhadap Pengungkapan Sustainability Report. Accounting Analysisi Journal, 4(3), 1–10.
  5. Arisandi, K. A. C., & Mimba, N. P. S. H. (2021). Financial Performance, Industry Type and Sustainability Report. E-Jurnal Akuntansi, 31(11), 2736–2747.
  6. Ariyani, A. P., Ak, M., & Hartomo, O. D. (2018). Analysis of Key Factors Affecting the Reporting Disclosure Indexes of, 16(1), 15–25.
  7. Aulia, I., & Mahpudin, E. (2020). Pengaruh profitabilitas , leverage , dan ukuran perusahaan terhadap tax avoidance The effect of profitability , leverage , and company size on tax avoidance. Akuntabel, 17(2), 289–300. https://doi.org/https://doi.org/10.35912/jakman.v3i3.797
  8. Aurick, C., Wijaya, F., Angelia, A., & Hayati, K. (2021). The effects of the debt to equity ratio on return on assets. Journal of Accounting and Management, 2(1), 57–69.
  9. Banani, A., Apriyanti, E., & Sulistyandari. (2019). Analisis Pengaruh Likuiditas Profitabilitas Leverage Ukuran Perusahaan dan Pertumbuhan Perushaan Terhadap Kebijakan Dividen (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2013 - 2017). Journal And Proceeding FEB UNSOED, 9(1), 205–214.
  10. Cicchiello, A. F., Fellegara, A. M., Kazemikhasragh, A., & Monferrà, S. (2021). Gender diversity on corporate boards: How Asian and African women contribute on sustainability reporting activity. Gender in Management, 36(7), 801–820. https://doi.org/10.1108/GM-05-2020-0147
  11. Clarkson, M. B. E. (1995). A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance Published by?: Academy of Management Linked references are available on JSTOR for this article?: A Stakeholder Framework for Analyzing and Evaluating Corporate Social Perfor. Academy of Management Review, 20(1), 92–117.
  12. Gavana, G., Gottardo, P., & Moisello, A. M. (2017). Earnings management and CSR disclosure. Family vs. non-family firms. Sustainability (Switzerland), 9(12), 1–21. https://doi.org/10.3390/su9122327
  13. Global Reporting Initiative. (2016). Global Reporting Initiative. https://www.globalreporting.org/how-to-use-the-gri-standards/gri-standards-bahasa-indonesia-translations/
  14. Hidayah, N., Badawi, A., & Nugroho, L. (2019). Factors Affecting the Disclosure of Sustainability Reporting Nurul Hidayah, International International of Commerce of Commerce and and Finance Finance. International Journal of Commerce and Finance, 5(2), 219–229.
  15. Hörisch, J., Wulfsberg, I., & Schaltegger, S. (2020). The influence of feedback and awareness of consequences on the development of corporate sustainability action over time. Business Strategy and the Environment, 29(2), 638–650. https://doi.org/10.1002/bse.2394
  16. Idah. (2013). Corporate Governance Dan Karakteristik Perusahaan Dalam Pengungkapan Sustainability Report. Accounting Analysis Journal, 2(3), 314–322. https://doi.org/10.15294/aaj.v2i3.2530
  17. Jackson, W., & Laksmiwati, M. (2021). Pengaruh Total Asset Turnover, Debt to Equity Ratio, Return on Asset, Firm Size dan Cash Ratio terhadap Dividend Payout Ratio pada Perusahaan yang Tergabung dalam Indeks Kompas-100 di Bursa Efek Indonesia Periode 2013-2018. Studi Akuntansi, Keuangan, dan Manajemen, 1(1), 25–32. https://doi.org/10.35912/sakman.v1i1.398
  18. Jahid, M. A., Rashid, M. H. U., Hossain, S. Z., Haryono, S., & Jatmiko, B. (2020). Impact of corporate governance mechanisms on corporate social responsibility disclosure of publicly-listed banks in Bangladesh. Journal of Asian Finance, Economics and Business, 7(6), 61–71. https://doi.org/10.13106/jafeb.2020.vol7.no6.061
  19. Jannah, U. A. R. (2016). Pengaruh Kinerja Keuangan Terhadap Pengungkapan Sustainability Report Pada Perusahaan Di BEI. Jurnal Ilmu dan Riset Akuntansi, 5(2), 1–15.
  20. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Corporate Governance: Values, Ethics and Leadership, 77–132. https://doi.org/10.4159/9780674274051-006
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  22. Marsuking. (2020). Pengaruh Profitabilitas dan Likuiditas terhadap Pengungkapan Sustainability Report di Perusahaan yang Terdaftar pada Jakarta Islamic Index ( JII ). Jurnal Ekonomi Syariah Indonesia, X(2), 150–158.
  23. Mentalita, H., Muda, I., dan K. (2019). The Effect of Liquidity, Profitability, Leverage and Corporate Social Responsibility on Company Value with Dividend Policy as a Moderating Variable. The Japanese Journal of Urology, 47(2), 138.
  24. Muhammad. (2004). Etika Bisnis Islam. Akademi Manajemen Perusahaan YKPN.
  25. Natalia, O., & Wahidahwati. (2016). Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Sustainability Report. Jurnal Ilmu dan Riset Akuntansi, 5(11), 1–23.
  26. Nguyen, T. T. D. (2020). The relationship between board of directors and sustainability reporting: An empirical study in German large listed firms. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 68(1), 211–218. https://doi.org/10.11118/actaun202068010211
  27. Novitasari, D., & Bernawati, Y. (2020). The impact of good corporate governance on the disclosure of corporate social responsibility. International Journal of Innovation, Creativity and Change, 10(12), 265–276.
  28. Oktaviani, E., & Sembiring, F. M. (2022). Pengaruh Likuiditas , Leverage , Profitabilitas dan Ukuran Perusahaan terhadap Financial Distress?: Studi Pada Perusahaan Sub Sektor Wholesale di BEI Periode (2014- 2020). The Influence of Liquidity, Leverage, Profitability and Company Size on Financia, 1(2), 127–144.
  29. Putri, R. A., & Christiawan, Y. J. (2014). Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap pengungkapan Corporate Social Responsibility. Business Accounting Review, 2(1), 2014.
  30. Rahmawati dan Budiwati. (2018). Jurnal Akuntansi dan Bisnis. 18(1), 74–87.
  31. Saputro, D. A., Fachrurrozie, & Agustina, L. (2013). Pengaruh Kinerja Keuangan terhadap Pengungkapan sustainability Report Perusahaan di Bursa Efek Indonesia. 2(4), 480–488.
  32. Sari, D. (2013). Konsep dasar perpajakan. PT.Refika Aditama.
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  35. Ullah, K., & Bagh, T. (2019). Finance and Management Scholar at Riphah International University Islamabad, Pakistan, Faculty of Management Sciences, 6, 68–78. https://doi.org/10.7176/RJFA
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