ANALISIS PENGARUH ENVIRONMENT COST DISCLOSURE (ECD) DAN INDONESIAN ENVIRONMENT REPORTING (IER) TERHADAP SUSTAINABILITY REPORTING (Studi pada Perusahaan Manufaktur yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2020-2022)
The aims of this research is to determine the influence of Environmental Cost Disclosure (ECD) and Indonesian Environmental Reporting (IER) on Sustainability Reporting (SR) in manufacturing companies registered with JII for the 2020-2022 period, and how sustainable repor...
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| Format: | Article |
| Language: | English |
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Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
2024-06-01
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| Series: | Jurnal Akuntansi dan Audit Syariah |
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| Online Access: | https://e-journal.uingusdur.ac.id/JAAiS/article/view/7580/1816 |
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| _version_ | 1849235978170925056 |
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| author | Anggi Setya Yulyan Ruslan Abdul Ghofur Yulistia Devi Nanda Audia |
| author_facet | Anggi Setya Yulyan Ruslan Abdul Ghofur Yulistia Devi Nanda Audia |
| author_sort | Anggi Setya Yulyan |
| collection | DOAJ |
| description | The aims of this research is to determine the influence of Environmental Cost Disclosure (ECD) and Indonesian Environmental Reporting (IER) on Sustainability Reporting (SR) in manufacturing companies registered with JII for the 2020-2022 period, and how sustainable reporting for a companyinIslamic perspective. This type of research is quantitative in the form of secondary data and uses purposive sampling techniques for panel data. The sample used is 10 companies registered with JII from 2020 to 2022. The data used are annual reports and sustainability reports which are accessed at www.idx.co.id. Data were processed using SPSS Version 25. Descriptive tests, classical assumption tests, multiple linear regression analysis tests and hypothesis tests were used for analysis. The research results show that Environmental Cost Disclosure (ECD) partially has no effect on Sustainability Reporting (SR), Indonesian Environmental Reporting (IER) partially has a negative effect on Sustainability Reporting (SR). And simultaneously Environmental Cost Disclosure (ECD) and Indonesian Environmental Reporting (IER) have a positive effect on Sustainability Reporting (SR).
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| format | Article |
| id | doaj-art-07f3c6495116407e985e93dbb16fbfa5 |
| institution | Kabale University |
| issn | 2775-6270 2775-8443 |
| language | English |
| publishDate | 2024-06-01 |
| publisher | Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan |
| record_format | Article |
| series | Jurnal Akuntansi dan Audit Syariah |
| spelling | doaj-art-07f3c6495116407e985e93dbb16fbfa52025-08-20T04:02:31ZengUniversitas Islam Negeri K.H. Abdurrahman Wahid PekalonganJurnal Akuntansi dan Audit Syariah2775-62702775-84432024-06-01516485https://doi.org/10.28918/jaais.v5i1.7580ANALISIS PENGARUH ENVIRONMENT COST DISCLOSURE (ECD) DAN INDONESIAN ENVIRONMENT REPORTING (IER) TERHADAP SUSTAINABILITY REPORTING (Studi pada Perusahaan Manufaktur yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2020-2022)Anggi Setya Yulyan0Ruslan Abdul Ghofur1Yulistia Devi2Nanda Audia3Program Studi Akuntansi Syariah, Fakultas Ekonomi dan Bisnis Islam, UIN Raden Intan LampungFakultas Ekonomi dan Bisnis Islam, UIN Raden Intan LampungFakultas Ekonomi dan Bisnis Islam, UIN Raden Intan LampungFakultas Ekonomi dan Bisnis Islam, UIN Raden Intan LampungThe aims of this research is to determine the influence of Environmental Cost Disclosure (ECD) and Indonesian Environmental Reporting (IER) on Sustainability Reporting (SR) in manufacturing companies registered with JII for the 2020-2022 period, and how sustainable reporting for a companyinIslamic perspective. This type of research is quantitative in the form of secondary data and uses purposive sampling techniques for panel data. The sample used is 10 companies registered with JII from 2020 to 2022. The data used are annual reports and sustainability reports which are accessed at www.idx.co.id. Data were processed using SPSS Version 25. Descriptive tests, classical assumption tests, multiple linear regression analysis tests and hypothesis tests were used for analysis. The research results show that Environmental Cost Disclosure (ECD) partially has no effect on Sustainability Reporting (SR), Indonesian Environmental Reporting (IER) partially has a negative effect on Sustainability Reporting (SR). And simultaneously Environmental Cost Disclosure (ECD) and Indonesian Environmental Reporting (IER) have a positive effect on Sustainability Reporting (SR). https://e-journal.uingusdur.ac.id/JAAiS/article/view/7580/1816enviroment cost disclosure (ecd)indonesian environment reporting (ier)sustainability reporting (sr) |
| spellingShingle | Anggi Setya Yulyan Ruslan Abdul Ghofur Yulistia Devi Nanda Audia ANALISIS PENGARUH ENVIRONMENT COST DISCLOSURE (ECD) DAN INDONESIAN ENVIRONMENT REPORTING (IER) TERHADAP SUSTAINABILITY REPORTING (Studi pada Perusahaan Manufaktur yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2020-2022) Jurnal Akuntansi dan Audit Syariah enviroment cost disclosure (ecd) indonesian environment reporting (ier) sustainability reporting (sr) |
| title | ANALISIS PENGARUH ENVIRONMENT COST DISCLOSURE (ECD) DAN INDONESIAN ENVIRONMENT REPORTING (IER) TERHADAP SUSTAINABILITY REPORTING (Studi pada Perusahaan Manufaktur yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2020-2022) |
| title_full | ANALISIS PENGARUH ENVIRONMENT COST DISCLOSURE (ECD) DAN INDONESIAN ENVIRONMENT REPORTING (IER) TERHADAP SUSTAINABILITY REPORTING (Studi pada Perusahaan Manufaktur yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2020-2022) |
| title_fullStr | ANALISIS PENGARUH ENVIRONMENT COST DISCLOSURE (ECD) DAN INDONESIAN ENVIRONMENT REPORTING (IER) TERHADAP SUSTAINABILITY REPORTING (Studi pada Perusahaan Manufaktur yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2020-2022) |
| title_full_unstemmed | ANALISIS PENGARUH ENVIRONMENT COST DISCLOSURE (ECD) DAN INDONESIAN ENVIRONMENT REPORTING (IER) TERHADAP SUSTAINABILITY REPORTING (Studi pada Perusahaan Manufaktur yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2020-2022) |
| title_short | ANALISIS PENGARUH ENVIRONMENT COST DISCLOSURE (ECD) DAN INDONESIAN ENVIRONMENT REPORTING (IER) TERHADAP SUSTAINABILITY REPORTING (Studi pada Perusahaan Manufaktur yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2020-2022) |
| title_sort | analisis pengaruh environment cost disclosure ecd dan indonesian environment reporting ier terhadap sustainability reporting studi pada perusahaan manufaktur yang terdaftar di jakarta islamic index jii tahun 2020 2022 |
| topic | enviroment cost disclosure (ecd) indonesian environment reporting (ier) sustainability reporting (sr) |
| url | https://e-journal.uingusdur.ac.id/JAAiS/article/view/7580/1816 |
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