Overview

Original Research

DOES DISCLOSURE OF SUSTAINABILITY REPORTS IMPACT PROFITABILITY RATIOS?

RIFANI AKBAR SULBAHRI 1, DIDIK SUSETYO 2, LUK LUK FUADAH 3, and YULIA SAFTIANA 4.

Vol 18, No 03 ( 2023 )   |  DOI: 10.17605/OSF.IO/NBX9E   |   Author Affiliation: Departement of Economic and Business, Universitas Tridinanti, Indonesia 1; Department of Economic, Universitas Sriwijaya, Indonesia 2,3,4.   |   Licensing: CC 4.0   |   Pg no: 734-741   |   Published on: 20-03-2023

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).

Keywords

Sustainability report, Profitability Ratios, Return on Asset, Manufacture