{"title":"LIKUIDITAS, AKTIVITAS PERUSAHAAN, LEVERAGE PADA INDEKS PENGUNGKAPAN SUSTAINABILITY REPORT : BUKTI DARI PERUSAHAAN NON-KEUANGAN","authors":"Dhistianti Mei Rahmawantari","doi":"10.35137/jabk.v10i2.1023","DOIUrl":null,"url":null,"abstract":"This study aims to examine the effect of Liquidity, Company Activity and Leverage on Sustainability Reports in Non-Financial Companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 104 data. The results of the study show that liquidity has no effect on the Sustainability Report. Company activities have a significant positive effect on sustainability report disclosure. Leverage has no effect on Sustainability Report disclosure. Liquidity, Company Activities, and Leverage affect the Sustainability Report","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"24 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35137/jabk.v10i2.1023","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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Abstract
This study aims to examine the effect of Liquidity, Company Activity and Leverage on Sustainability Reports in Non-Financial Companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 104 data. The results of the study show that liquidity has no effect on the Sustainability Report. Company activities have a significant positive effect on sustainability report disclosure. Leverage has no effect on Sustainability Report disclosure. Liquidity, Company Activities, and Leverage affect the Sustainability Report
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