The Relationship Digital Literation on Sustainability Report Disclosure : Case in Indonesia Company listed Stock Exchange Market

Authors

  • Nanik Sri Utaminingsih Universitas Negeri Semarang, Indonesia
  • Alan Dharma Saputra Universitas Negeri Semarang, Indonesia
  • Indah Fajarini Sri Wahyuningrum Universitas Negeri Semarang, Indonesia

DOI:

https://doi.org/10.29040/jap.v25i2.15321

Keywords:

Sustainability Report, Company Size, Profitability, Social Media, Industry Type

Abstract

Sustainability reports are reports that contain corporate responsibility in economic, social and environmental aspects. The purpose of this study is to empirically examine the determinant factors that influence the disclosure of sustainability reports. This study examines the effect of company size, profitability, social media, and industry type on sustainability report disclosure. This study used a sample of 128 manufacturing companies with a total of 284 units of data analysis. This research is a quantitative study that uses secondary data. In the research method used descriptive and inferential analysis through panel data regression analysis and moderated regression analysis (MRA) using Eviews 12 software. The results showed that profitability and social media have a positive and significant effect on sustainability report disclosure. Company size has no effect on sustainability report disclosure. Furthermore, the type of industry as a moderating variable is not able to strengthen the influence between independent variables on sustainability report disclosure.

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Published

2025-01-26

How to Cite

Utaminingsih, N. S., Saputra, A. D., & Sri Wahyuningrum, I. F. (2025). The Relationship Digital Literation on Sustainability Report Disclosure : Case in Indonesia Company listed Stock Exchange Market. Jurnal Akuntansi Dan Pajak, 25(2). https://doi.org/10.29040/jap.v25i2.15321

Issue

Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025

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