Financial Distress dan Leverage pada Pengungkapan Sustainability Report
Abstract
The research aims to empirically prove the influence of financial distress and leverage on sustainability report disclosure with media visibility as a control variable. Non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2022 were chosen as the population for this study. Sample of 415 observations was selected using nonprobability sampling method with purposive sampling technique. Data in this research were analyzed using panel data regression analysis technique with Eviews 12. The research results indicate that financial distress has a negative effect on sustainability report disclosure. Leverage does not have an influence on sustainability report disclosure. Media visibility has a positive influence on sustainability report disclosure and needs to be maintained as a control variable.
Keywords: Financial Distress; Leverage; Sustainability Report Disclosure; Media Visibility.
Downloads
Download data is not yet available.
References
Abdulsalam, N., & Babangida, M. A. (2020). Effect of Sales and Firm Size on Sustainability Reporting Practice of Oil and Gas Companies in Nigeria. Quest Journals Journal of Research in Business and Management, 8(1), 2347–3002. www.questjournals.org
Akbulut, D. H., & Kaya, I. (2019). Sustainability reporting and firm performance. Pressacademia, 9(9), 81–84. https://doi.org/10.17261/pressacademia.2019.1071
Alvarez., I. G., & Martinez., M. C. P. (2020). Corporate social responsibility reporting and corporate governance mechanisms: An international outlook from emerging countries. Business Strategy and Development, 3(1), 77–97. https://doi.org/DOI:10.1002/bsd2.80
Anggiyani, S. wiwik. (2016). Determinan Pengungkapan Sustainability Report Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Accounting Analysis Journal, 5(2), 1–10. http://journal.unnes.ac.id/sju/index.php/aaj%0D
Anggraini, A., & Suwasono, H. (2021). PENGARUH FINANCIAL DISTRESS, LEVERAGE, UMUR PERUSAHAAN, TIPE INDUSTRI DAN GENDER DIVERSITY TERHADAP SUSTAINABILITY REPORT | Prosiding Seminar Nasional & Call for Paper STIE AAS. Proceeding Seminar Nasional & Call For Papers, (pp. 034-043). https://prosiding.stie-aas.ac.id/index.php/prosenas/article/view/96
Aprilya Tobing, R. (2019). Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia. In Bisnis Indonesia (Vol. 3, Issue 1).
Audrey, L., & Madyakusumawati, S. (2020). Pengaruh Sustainability Reportterhadap Kemungkinan Terjadinya Financial Distressdengan Company Performancesebagai Variabel Mediasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2012-201. ULTIMA Management: Jurnal Ilmu Manajemen, 11(1), 55–76. https://doi.org/10.31937/manajemen.v11i1.1315
Bhatia, A., & Tuli, S. (2017). Corporate attributes affecting sustainability reporting: an Indian perspective. International Journal of Law and Management, 59(3), 322–340. https://doi.org/10.1108/IJLMA-11-2015-0057
Dewiyanti, S., Ismail, T., Uzliawati, L., & Yazid, H. (2022). The Role of Accounting Conservatism in Influence of Financial Distress and Litigation Risk on Sustainability Report of Infrastructure Companies Listed on Indonesian Stock Exchange For The Period 2019 – 2021. European Union Digital Library. https://doi.org/10.4108/eai.4-11-2022.2328927
Dielman. (1961). Applied Regresion Analysis for Bisnis and Economics. PWS-KENT Publishing Company.
Dienes, D., Sassen, R., & Fischer, J. (2016). What are the drivers of sustainability reporting ? A systematic review. Sustainability Accounting, Management and Policy Journal, 7(2), 154–189. https://doi.org/10.1108/SAMPJ-08-2014-0050
Dwitarini, N. M., & Ratna Sari, M. M. (2021). Analisis Determinan Pengungkapan Corporate Social Responsibility: Studi pada Perusahaan Indeks LQ45. E-Jurnal Akuntansi, 31(7), 1813. https://doi.org/10.24843/eja.2021.v31.i07.p16
Fahad, & Nidheesh. (2020). Determinants of CSR disclosure: an evidence from India. Journal of Indian Business Research, 13(1), 110–133. https://doi.org/10.1108/JIBR-06-2018-0171
Farha., Handajani, L., Ketut Surasni, N., Ekonomi Dan Bisnis, F., Akuntansi, J., & Manajemen, J. (2020). The Role Of Accountng Conservatism in The Influence Of Financial Distress And Laverage To Disclosure On Sustainability Reporting. Jurnal EMBA, 8(3), 1–13.
Fatchan, I. N., & Trisnawati, R. (2018). PENGARUH GOOD CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA SUSTAINABILITY REPORT DAN NILAI PERUSAHAAN (Studi Empiris Perusahaan Go Public di Indonesia Periode 2014-2015). Riset Akuntansi Dan Keuangan Indonesia, 1(1), 25–34. https://doi.org/10.23917/reaksi.v1i1.1954
Fikarunia, & Ferdiansyah. (2022). Pengaruh Financial Distress, Karakteristik Komite Audit, dan Reputasi Auditor Terhadap Luas Pengungkapan Sukarela. Inventory: Jurnal Akuntansi, 6(1), 27–35. https://doi.org/10.25273/inventory.v6i1.12093
Formigoni, H., Segura, L., Gallego-álvarez, I., & Gallego-a, I. (2021). Board of directors characteristics and disclosure practices of corporate social responsibility : a comparative study between Brazilian and Spanish companies. SOCIAL RESPONSIBILITY JOURNAL, 17(2), 282–298. https://doi.org/10.1108/SRJ-01-2019-0043
Hanafi, M. M. dan A. H. (2016). Analisis Laporan Keuangan (Edisi Keli). UPP STIM YKPN.
Hasanudin, I., Sukmadianti, R., & Sabaruddinsah. (2022). THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE WITH PROFITABILITY AS INTERVENING VARIABLES. Indonesia Journal of Multidisciplinary Science, 1(10). https://doi.org/https://doi.org/10.55324/ijoms.v1i10.213
Hasnia, & Rofingatun, S. (2017). Pengaruh Profitabilitas, Likuiditas, Growth dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial Perushaan (Studi Empiris pada Perushaan Manufaktur dan Perushaan Jasa yang Terdaftar di BEI Tahun 2013-2015). Jurnal Akuntansi Dan Keuangan Daerah, 12(2014), 56–71.
Hermawan, T., & Sutarti, S. (2021). Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Pengungkapan Sustainability Report. Jurnal Ilmiah Akuntansi Kesatuan, 9(3), 597–604. https://doi.org/10.37641/jiakes.v9i3.1209
Islamiati, W., & Suryandari, D. (2020). The Impact Of Firm Size, Leverage, And Liquidity On Sustainability Report Disclosure With Profitability As Moderating Variable. Jurnal Akuntansi Bisnis, 18(2), 197–215.
Kalsum, U. (2021). Factors Affecting the Disclosure of Corporate Social Responsibility. International Journal of Business Economics (IJBE), 2(2), 113–120. https://doi.org/https://doi.org/10.30596/ijbe.v2i2.6678
Khafid, M., Baroroh, N., & Firmansyah, M. (2018). The Role of Corporate Governance in Moderating the Influence of Company Growth and Size on Corporate Social Responsibility Disclosure. KnE Social Sciences, 3(10), 27. https://doi.org/10.18502/kss.v3i10.3116
Mahavira, R. P. I., & Puspawati, D. (2022). The Effect of Environmental Performance and Corporate Social Responsibility (CSR) on Company Value with Profitability as an Intervening Variable. Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022), 655(Icoebs), 178–185. https://doi.org/10.2991/aebmr.k.220602.023
Mapparessa, N., Bakry, M. I., Totanan, C., Mile, Y., & Arumsari, A. (2017). The Effect of Political Visibility, Company Characteristics and Gender Diversity to Sustainability Report Disclosure. In International Journal of Civil Engineering and Technology (Vol. 8, Issue 9). http://http//iaeme.comhttp://iaeme.com/Home/journal/IJCIET1020http://iaeme.com
Maryana, M., & Carolina, Y. (2021). The Impact of Firm Size, Leverage, Firm Age, Media Visibility and Profitability on Sustainability Report Disclosure. Jurnal Keuangan Dan Perbankan, 25(1). https://doi.org/10.26905/jkdp.v25i1.4941
Mashuri, A. A. S., & Ermaya, H. N. L. (2020). The Effect of Tax Aggressiveness and Media Exposure on Corporate Social Responsibility Disclosure with Profitability as Moderated Variables. 124(47), 16–28. https://doi.org/10.2991/aebmr.k.200305.047
Miladeny, N. N. M., & Damayanthi, I. G. E. A. (2021). Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 31(12), 3231. https://doi.org/10.24843/eja.2021.v31.i12.p15
Najla, A. H., & Anggraeni, D. Y. (2021). the Effect of Media Exposure and Slack Resources on Corporate Social Responsibility Disclosure. 40, 885–902.
Ngu, S. B., & Amran, A. (2021). Materiality disclosure in sustainability reporting: Evidence from Malaysia. Asian Journal of Business and Accounting, 14(1), 225–252. https://doi.org/10.22452/ajba.vol14no1.9
Nurbaiti, A., Lestari, U. T., & Thayeb, A. N. (2021). Pengaruh Corporate Governance, Financial Distress,Dan Ukuran Perusahaan Terhadap IntegritasLaporan Keuangan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(1), 758–771.
OJK. (2017). Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, Dan Publik, Perusahaan. ojk.go.id
Peter, & Yoseph. (2011). Analisis Kebangkrutan Dengan Metode Z-Score Altman, Springate dan Zmijewski Pada PT.Indofood Sukses Makmur TBK Periode 2005-2009. Jurnal Ilmiah Akuntansi, 2(6), 1–23.
Purwaningsih, E. K. (2020). Pengaruh Corporate Governance, Karakterstik Perusahaan, dan Kesulitan Keuangan terhadap Pengungkapan Sukarela pada Laporan Tahunan Perusahaan (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). 6(11), 5–24.
Puspitaningrum, H. Y., & Indriani, A. (2021). PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI VARIABEL KONTROL (Pada Sektor Perusahaan Consumer Goods Industry yang Terdaftar di Bursa Efek Indonesi. Diponegoro Journal of Accounting, 10(3), 1–15. http://ejournal-s1.undip.ac.id/index.php/dbr
Serly. (2021). ANALISIS PENGARUH TATA KELOLA PERUSAHAAN, ENVIRONMENTAL SENSITIVITY, FINANCIAL DISTRESS, DAN MANAJEMEN LABA TERHADAP PENGUNGKAPAN SUKARELA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BURSA EFEK INDONESIA. Global Financial Accounting Journal, 05(02), 125–147. https://doi.org/https://doi.org/10.37253/gfa.v5i2.6084
Sugiyono. (2018). Metode Penelitian Kuantitatif.
Yanto. (2018). Effect of Corporate Social Responsibility and Good Corporate Governance on the Value of Company with Profitability as Moderating Variables. JAAF (Journal of Applied Accounting and Finance), 2(1), 36–49. https://doi.org/https://doi.org/10.33021/jaaf.v2i1.304
Yulia, W., & Krisna Dewi, L. G. (2020). The Effect of Profitability , Industrial Type , and Media Exposure on Corporate Social Responsibility Disclosure. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(01), 279–285. ZM2041279285.pdf %0A(ajhssr.com)%0D
Yusmaniarti, Oktavia, N. A., & Setiorini, H. (2023). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TRANSFER PRICING (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia). Jurnal Ilmiah Manajemen EMOR (Ekonomi Manajemen Orientasi Riset), 5(1), 67–87. https://doi.org/10.32897/jsikap.v7i2.2335
Zhongtian Li, S. H. and E. (Larelle) C. (2018). Legitimising Corporate Reputation in Times of Employee Distress through Disclosure: Media Exposure in the Electronic Manufacturing Services Industry in China. Accounting Research Journal, 31(1), 22–45. https://doi.org/10.1108/ARJ-12-2016-0158
Akbulut, D. H., & Kaya, I. (2019). Sustainability reporting and firm performance. Pressacademia, 9(9), 81–84. https://doi.org/10.17261/pressacademia.2019.1071
Alvarez., I. G., & Martinez., M. C. P. (2020). Corporate social responsibility reporting and corporate governance mechanisms: An international outlook from emerging countries. Business Strategy and Development, 3(1), 77–97. https://doi.org/DOI:10.1002/bsd2.80
Anggiyani, S. wiwik. (2016). Determinan Pengungkapan Sustainability Report Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Accounting Analysis Journal, 5(2), 1–10. http://journal.unnes.ac.id/sju/index.php/aaj%0D
Anggraini, A., & Suwasono, H. (2021). PENGARUH FINANCIAL DISTRESS, LEVERAGE, UMUR PERUSAHAAN, TIPE INDUSTRI DAN GENDER DIVERSITY TERHADAP SUSTAINABILITY REPORT | Prosiding Seminar Nasional & Call for Paper STIE AAS. Proceeding Seminar Nasional & Call For Papers, (pp. 034-043). https://prosiding.stie-aas.ac.id/index.php/prosenas/article/view/96
Aprilya Tobing, R. (2019). Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia. In Bisnis Indonesia (Vol. 3, Issue 1).
Audrey, L., & Madyakusumawati, S. (2020). Pengaruh Sustainability Reportterhadap Kemungkinan Terjadinya Financial Distressdengan Company Performancesebagai Variabel Mediasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2012-201. ULTIMA Management: Jurnal Ilmu Manajemen, 11(1), 55–76. https://doi.org/10.31937/manajemen.v11i1.1315
Bhatia, A., & Tuli, S. (2017). Corporate attributes affecting sustainability reporting: an Indian perspective. International Journal of Law and Management, 59(3), 322–340. https://doi.org/10.1108/IJLMA-11-2015-0057
Dewiyanti, S., Ismail, T., Uzliawati, L., & Yazid, H. (2022). The Role of Accounting Conservatism in Influence of Financial Distress and Litigation Risk on Sustainability Report of Infrastructure Companies Listed on Indonesian Stock Exchange For The Period 2019 – 2021. European Union Digital Library. https://doi.org/10.4108/eai.4-11-2022.2328927
Dielman. (1961). Applied Regresion Analysis for Bisnis and Economics. PWS-KENT Publishing Company.
Dienes, D., Sassen, R., & Fischer, J. (2016). What are the drivers of sustainability reporting ? A systematic review. Sustainability Accounting, Management and Policy Journal, 7(2), 154–189. https://doi.org/10.1108/SAMPJ-08-2014-0050
Dwitarini, N. M., & Ratna Sari, M. M. (2021). Analisis Determinan Pengungkapan Corporate Social Responsibility: Studi pada Perusahaan Indeks LQ45. E-Jurnal Akuntansi, 31(7), 1813. https://doi.org/10.24843/eja.2021.v31.i07.p16
Fahad, & Nidheesh. (2020). Determinants of CSR disclosure: an evidence from India. Journal of Indian Business Research, 13(1), 110–133. https://doi.org/10.1108/JIBR-06-2018-0171
Farha., Handajani, L., Ketut Surasni, N., Ekonomi Dan Bisnis, F., Akuntansi, J., & Manajemen, J. (2020). The Role Of Accountng Conservatism in The Influence Of Financial Distress And Laverage To Disclosure On Sustainability Reporting. Jurnal EMBA, 8(3), 1–13.
Fatchan, I. N., & Trisnawati, R. (2018). PENGARUH GOOD CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA SUSTAINABILITY REPORT DAN NILAI PERUSAHAAN (Studi Empiris Perusahaan Go Public di Indonesia Periode 2014-2015). Riset Akuntansi Dan Keuangan Indonesia, 1(1), 25–34. https://doi.org/10.23917/reaksi.v1i1.1954
Fikarunia, & Ferdiansyah. (2022). Pengaruh Financial Distress, Karakteristik Komite Audit, dan Reputasi Auditor Terhadap Luas Pengungkapan Sukarela. Inventory: Jurnal Akuntansi, 6(1), 27–35. https://doi.org/10.25273/inventory.v6i1.12093
Formigoni, H., Segura, L., Gallego-álvarez, I., & Gallego-a, I. (2021). Board of directors characteristics and disclosure practices of corporate social responsibility : a comparative study between Brazilian and Spanish companies. SOCIAL RESPONSIBILITY JOURNAL, 17(2), 282–298. https://doi.org/10.1108/SRJ-01-2019-0043
Hanafi, M. M. dan A. H. (2016). Analisis Laporan Keuangan (Edisi Keli). UPP STIM YKPN.
Hasanudin, I., Sukmadianti, R., & Sabaruddinsah. (2022). THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE WITH PROFITABILITY AS INTERVENING VARIABLES. Indonesia Journal of Multidisciplinary Science, 1(10). https://doi.org/https://doi.org/10.55324/ijoms.v1i10.213
Hasnia, & Rofingatun, S. (2017). Pengaruh Profitabilitas, Likuiditas, Growth dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial Perushaan (Studi Empiris pada Perushaan Manufaktur dan Perushaan Jasa yang Terdaftar di BEI Tahun 2013-2015). Jurnal Akuntansi Dan Keuangan Daerah, 12(2014), 56–71.
Hermawan, T., & Sutarti, S. (2021). Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Pengungkapan Sustainability Report. Jurnal Ilmiah Akuntansi Kesatuan, 9(3), 597–604. https://doi.org/10.37641/jiakes.v9i3.1209
Islamiati, W., & Suryandari, D. (2020). The Impact Of Firm Size, Leverage, And Liquidity On Sustainability Report Disclosure With Profitability As Moderating Variable. Jurnal Akuntansi Bisnis, 18(2), 197–215.
Kalsum, U. (2021). Factors Affecting the Disclosure of Corporate Social Responsibility. International Journal of Business Economics (IJBE), 2(2), 113–120. https://doi.org/https://doi.org/10.30596/ijbe.v2i2.6678
Khafid, M., Baroroh, N., & Firmansyah, M. (2018). The Role of Corporate Governance in Moderating the Influence of Company Growth and Size on Corporate Social Responsibility Disclosure. KnE Social Sciences, 3(10), 27. https://doi.org/10.18502/kss.v3i10.3116
Mahavira, R. P. I., & Puspawati, D. (2022). The Effect of Environmental Performance and Corporate Social Responsibility (CSR) on Company Value with Profitability as an Intervening Variable. Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022), 655(Icoebs), 178–185. https://doi.org/10.2991/aebmr.k.220602.023
Mapparessa, N., Bakry, M. I., Totanan, C., Mile, Y., & Arumsari, A. (2017). The Effect of Political Visibility, Company Characteristics and Gender Diversity to Sustainability Report Disclosure. In International Journal of Civil Engineering and Technology (Vol. 8, Issue 9). http://http//iaeme.comhttp://iaeme.com/Home/journal/IJCIET1020http://iaeme.com
Maryana, M., & Carolina, Y. (2021). The Impact of Firm Size, Leverage, Firm Age, Media Visibility and Profitability on Sustainability Report Disclosure. Jurnal Keuangan Dan Perbankan, 25(1). https://doi.org/10.26905/jkdp.v25i1.4941
Mashuri, A. A. S., & Ermaya, H. N. L. (2020). The Effect of Tax Aggressiveness and Media Exposure on Corporate Social Responsibility Disclosure with Profitability as Moderated Variables. 124(47), 16–28. https://doi.org/10.2991/aebmr.k.200305.047
Miladeny, N. N. M., & Damayanthi, I. G. E. A. (2021). Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 31(12), 3231. https://doi.org/10.24843/eja.2021.v31.i12.p15
Najla, A. H., & Anggraeni, D. Y. (2021). the Effect of Media Exposure and Slack Resources on Corporate Social Responsibility Disclosure. 40, 885–902.
Ngu, S. B., & Amran, A. (2021). Materiality disclosure in sustainability reporting: Evidence from Malaysia. Asian Journal of Business and Accounting, 14(1), 225–252. https://doi.org/10.22452/ajba.vol14no1.9
Nurbaiti, A., Lestari, U. T., & Thayeb, A. N. (2021). Pengaruh Corporate Governance, Financial Distress,Dan Ukuran Perusahaan Terhadap IntegritasLaporan Keuangan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(1), 758–771.
OJK. (2017). Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, Dan Publik, Perusahaan. ojk.go.id
Peter, & Yoseph. (2011). Analisis Kebangkrutan Dengan Metode Z-Score Altman, Springate dan Zmijewski Pada PT.Indofood Sukses Makmur TBK Periode 2005-2009. Jurnal Ilmiah Akuntansi, 2(6), 1–23.
Purwaningsih, E. K. (2020). Pengaruh Corporate Governance, Karakterstik Perusahaan, dan Kesulitan Keuangan terhadap Pengungkapan Sukarela pada Laporan Tahunan Perusahaan (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). 6(11), 5–24.
Puspitaningrum, H. Y., & Indriani, A. (2021). PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI VARIABEL KONTROL (Pada Sektor Perusahaan Consumer Goods Industry yang Terdaftar di Bursa Efek Indonesi. Diponegoro Journal of Accounting, 10(3), 1–15. http://ejournal-s1.undip.ac.id/index.php/dbr
Serly. (2021). ANALISIS PENGARUH TATA KELOLA PERUSAHAAN, ENVIRONMENTAL SENSITIVITY, FINANCIAL DISTRESS, DAN MANAJEMEN LABA TERHADAP PENGUNGKAPAN SUKARELA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BURSA EFEK INDONESIA. Global Financial Accounting Journal, 05(02), 125–147. https://doi.org/https://doi.org/10.37253/gfa.v5i2.6084
Sugiyono. (2018). Metode Penelitian Kuantitatif.
Yanto. (2018). Effect of Corporate Social Responsibility and Good Corporate Governance on the Value of Company with Profitability as Moderating Variables. JAAF (Journal of Applied Accounting and Finance), 2(1), 36–49. https://doi.org/https://doi.org/10.33021/jaaf.v2i1.304
Yulia, W., & Krisna Dewi, L. G. (2020). The Effect of Profitability , Industrial Type , and Media Exposure on Corporate Social Responsibility Disclosure. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(01), 279–285. ZM2041279285.pdf %0A(ajhssr.com)%0D
Yusmaniarti, Oktavia, N. A., & Setiorini, H. (2023). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TRANSFER PRICING (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia). Jurnal Ilmiah Manajemen EMOR (Ekonomi Manajemen Orientasi Riset), 5(1), 67–87. https://doi.org/10.32897/jsikap.v7i2.2335
Zhongtian Li, S. H. and E. (Larelle) C. (2018). Legitimising Corporate Reputation in Times of Employee Distress through Disclosure: Media Exposure in the Electronic Manufacturing Services Industry in China. Accounting Research Journal, 31(1), 22–45. https://doi.org/10.1108/ARJ-12-2016-0158
Published
2025-01-31
How to Cite
NARAYANI, Putu Riska; DEWI, Luh Gede Krisna.
Financial Distress dan Leverage pada Pengungkapan Sustainability Report.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 1, jan. 2025.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/115043>. Date accessed: 04 feb. 2025.
doi: https://doi.org/10.24843/EJA.2025.v35.i01.p11.
Issue
Section
Articles
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
