Published: 2026-02-01
Pengungkapan Sustainability Report Terhadap Harga Saham
DOI: 10.35870/jemsi.v12i1.5200
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.
Keywords
Sustainability Report; Economic Performance; Social Performance; Stock Price
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 12 No. 1 (2026)
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Section: Articles
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Published: 2026-02-01
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License: CC BY 4.0
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Copyright: © 2026 Authors
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DOI: 10.35870/jemsi.v12i1.5200
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Mitha Amalia Sofiatun, Universitas Stikubank
Program Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Stikubank, Jl Kendeng V, Kota Semarang, Jawa Tengah, Indonesia.
Maria Goretti Kentris Indarti, Universitas Stikubank
Program Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Stikubank, Jl Kendeng V, Kota Semarang, Jawa Tengah, Indonesia.
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