The Effect of Sustainability Report Disclosure on the Profitability of Energy Companies in Indonesia

Boby Indrawan; Mellya Embun Baining; Ferri Saputra Tanjung; Erwin Saputra Siregar; Rofiqoh Ferawati; Addiarrahman

doi:10.24090/ieibzawa.v1i1.770

The Effect of Sustainability Report Disclosure on the Profitability of Energy Companies in Indonesia

Authors

Boby Indrawan UIN Sulthan Thaha Saifuddin Jambi
Mellya Embun Baining UIN Sulthan Thaha Saifuddin Jambi
Ferri Saputra Tanjung
Erwin Saputra Siregar UIN Sulthan Thaha Saifuddin Jambi
Rofiqoh Ferawati UIN Sulthan Thaha Saifuddin Jambi
Addiarrahman UIN Sulthan Thaha Saifuddin Jambi

DOI:

https://doi.org/10.24090/ieibzawa.v1i1.770

Keywords:

economic performance; environmental performance; social performance; sustainability report and return on assets.

Abstract

This study aims to confirm the effect of sustainability report disclosure on the profitability of energy companies in Indonesia. The data used in this study is secondary data with panel data type. The population and research sample are energy companies listed on the Indonesia Stock Exchange for consistently published sustainability reports and annual reports for the 2019-2021 period. totaling 15 companies for a period of 3 years. The analytical method used in this research is quantitative with panel data regression analysis. The results of the study show that economic and social performance has a non-significant positive effect on Return on Assets. Meanwhile, environmental performance has a significant negative effect on Return on Assets.

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Published

10-10-2023

How to Cite

Boby Indrawan, Mellya Embun Baining, Ferri Saputra Tanjung, Erwin Saputra Siregar, Rofiqoh Ferawati, & Addiarrahman. (2023). The Effect of Sustainability Report Disclosure on the Profitability of Energy Companies in Indonesia. Proceeding of International Conference on Islamic Economics, Islamic Banking, Zakah and Waqf, 1(1), 939–950. https://doi.org/10.24090/ieibzawa.v1i1.770