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

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

Environmental performance, Islamic corporate governance, and liquidity's impact on financial performance with sustainability reporting as a mediating factor

“…Because what is disclosed in the sustainability report is more complex than telling CSR in the company's annual report. These findings are supported by research conducted by Marsuking (2020) and Setiawan et al (2022), which state that liquidity does not affect sustainability reporting.…”

Analisis Kinerja Keuangan Menggunakan Rasio Likuiditas, Solvabilitas, dan Aktivitas pada Badan Usaha Milik Desa (Bum Desa) Tridadi Makmur Tahun 2018-2020

“…Kinerja keuangan merupakan hal terpenting dalam pengelolaan keuangan sebuah perusahaan. Parameter dalam menilai kinerja perusahaan yaitu dengan menggunakan pendekatan informasi keuangan yang diambil dari laporan keuangan (Setiawan, Yuliansyah, & Gamayuni, 2022). Laporan keuangan yang dibuat untuk menilai kinerja keuangan dilakukan bukan hanya pada perusahaan besar saja akan tetapi dilakukan juga pada usaha menengah dan juga usaha kecil, termasuk Badan Usaha Milik Desa (BUM Desa) (Oktaviani & Sembiring, 2021).…”

Dampak Pengungkapan Sustainability Report terhadap Kinerja: Komparasi Kinerja Pasar dan Kinerja Akuntansi

“…Laporan Keberlanjutan semakin menjadi tren dan kebutuhan bagi perusahaan progresif untuk berkomunikasi dan memberikan informasi mengenai kinerja ekonomi, sosial, dan lingkungan kepada semua pemangku kepentingan (Chariri, 2008). Laporan keberlanjutan juga sebagai bukti bahwa perusahaan telah peduli pada aspek sosial yakniberkontribusi dalam menjaga lingkungan (Setiawan et al, 2022). Ini mengindikasikan bahwa ada kebutuhan nyata bagi perusahaan untuk menghasilkan Laporan Keberlanjutan sebagai alat komunikasi dan penyedia informasi bagi pemangku kepentingan perusahaan termasuk investor dan calon investor.…”