Pengungkapan Laporan Keberlanjutan pada Efek Syariah Di Indonesia dan Malaysia, Implikasi dari peningkatan Profitabilitas, Leverage, dan Pengungkapan Emisi Karbon

Firda Andini Nurfai'jah, Teti Rahmawati, Yayat Supriatna

Abstract


This study aims to empirically examine the implication of increased profitability, leverage, and carbon emission disclosure on sustainability report disclosure.  The research method used is a quantitative method using secondary data. Through observations on manufacturing companies in the Sharia Securities List of Indonesia and Malaysia for the 2020-2022 period with purposive sampling techniques, 105 samples were obtained. The data analysis techniques used are descriptive statistical analysis and verification analysis using panel data regression with a fixed effect model. The analysis tool used is Eviews 13.  The results of empirical research prove that profitability and carbon emission disclosure significantly impact sustainability report disclosure. Meanwhile, leverage has a negative effect that is not significant on sustainability report disclosure.


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DOI: http://dx.doi.org/10.21043/aktsar.v6i2.23954

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