Pengungkapan Sustainability Report Terhadap Harga Saham

JEMSI (Jurnal Ekonomi Manajemen dan Akuntansi) 2026 Open access

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Authors: Mitha Amalia Sofiatun, Maria Goreti Kentris Indarti
DOI: 10.35870/jemsi.v12i1.5200
Cited by: 0

Abstract

This study examines the effect of sustainability report disclosure on the stock prices of companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Sustainability reports consist of economic, environmental, and social performance data. A total of 252 observations from 77 companies were collected using purposive sampling. Multiple linear regression analysis was performed, controlling for company size, profitability, and leverage. The results indicate that economic performance significantly positively affects stock prices, while environmental and social performance do not affect them.

Fields of Study & Subjects

Corporate Social Responsibility Reporting Corporate Governance and Financial Management Auditing Earnings Management Governance

Publication details

Journal / source
JEMSI (Jurnal Ekonomi Manajemen dan Akuntansi)
Volume
12
Issue
1
Pages
47–58
Publication date
31 January 2026