The Effect of Sustainable Development Objectives and Sustainability Reports on Profitability with Company Size as a Moderating Variable in Companies Listed on the Indonesia Stock Exchange in 2019-2024
This study aims to analyze the effect of Sustainable Development Goals and Sustainability Reports on Profitability, and to test the role of the Company Size variable as a moderating variable. This study was conducted on all companies listed on the Indonesia Stock Exchange from 2019-2024. The sampli...
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| Format: | Article |
| Language: | English |
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Universitas KH Abdul Chalim, Prodi Ekonomi Syariah
2025-08-01
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| Series: | Indonesian Interdisciplinary Journal of Sharia Economics |
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| Online Access: | https://e-journal.uac.ac.id/index.php/iijse/article/view/7456 |
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| author | Dimas Septianto Herman Ruslim |
| author_facet | Dimas Septianto Herman Ruslim |
| author_sort | Dimas Septianto |
| collection | DOAJ |
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This study aims to analyze the effect of Sustainable Development Goals and Sustainability Reports on Profitability, and to test the role of the Company Size variable as a moderating variable. This study was conducted on all companies listed on the Indonesia Stock Exchange from 2019-2024. The sampling technique used in this study was purposive sampling. The analysis method in this study was panel data regression analysis and Moderated Regression Analysis. The results of the study showed that Sustainable Development Goals did not affect Profitability, in contrast to Sustainability Reports, which actually had a significant positive effect on Profitability. Company Size succeeded in strengthening the positive effect of Sustainability Reports on Profitability, and failed to moderate the Sustainable Development Goals variable.
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| format | Article |
| id | doaj-art-aa5bef8e4a5b49018b4fa390ffe29419 |
| institution | Kabale University |
| issn | 2621-606X |
| language | English |
| publishDate | 2025-08-01 |
| publisher | Universitas KH Abdul Chalim, Prodi Ekonomi Syariah |
| record_format | Article |
| series | Indonesian Interdisciplinary Journal of Sharia Economics |
| spelling | doaj-art-aa5bef8e4a5b49018b4fa390ffe294192025-08-20T03:40:01ZengUniversitas KH Abdul Chalim, Prodi Ekonomi SyariahIndonesian Interdisciplinary Journal of Sharia Economics2621-606X2025-08-018310.31538/iijse.v8i3.7456The Effect of Sustainable Development Objectives and Sustainability Reports on Profitability with Company Size as a Moderating Variable in Companies Listed on the Indonesia Stock Exchange in 2019-2024Dimas Septianto0Herman Ruslim1Universitas Tarumanagara, Jakarta Barat, IndonesiaUniversitas Tarumanagara, Jakarta Barat, Indonesia This study aims to analyze the effect of Sustainable Development Goals and Sustainability Reports on Profitability, and to test the role of the Company Size variable as a moderating variable. This study was conducted on all companies listed on the Indonesia Stock Exchange from 2019-2024. The sampling technique used in this study was purposive sampling. The analysis method in this study was panel data regression analysis and Moderated Regression Analysis. The results of the study showed that Sustainable Development Goals did not affect Profitability, in contrast to Sustainability Reports, which actually had a significant positive effect on Profitability. Company Size succeeded in strengthening the positive effect of Sustainability Reports on Profitability, and failed to moderate the Sustainable Development Goals variable. https://e-journal.uac.ac.id/index.php/iijse/article/view/7456Sustainable Development GoalsSustainability ReportProfitability |
| spellingShingle | Dimas Septianto Herman Ruslim The Effect of Sustainable Development Objectives and Sustainability Reports on Profitability with Company Size as a Moderating Variable in Companies Listed on the Indonesia Stock Exchange in 2019-2024 Indonesian Interdisciplinary Journal of Sharia Economics Sustainable Development Goals Sustainability Report Profitability |
| title | The Effect of Sustainable Development Objectives and Sustainability Reports on Profitability with Company Size as a Moderating Variable in Companies Listed on the Indonesia Stock Exchange in 2019-2024 |
| title_full | The Effect of Sustainable Development Objectives and Sustainability Reports on Profitability with Company Size as a Moderating Variable in Companies Listed on the Indonesia Stock Exchange in 2019-2024 |
| title_fullStr | The Effect of Sustainable Development Objectives and Sustainability Reports on Profitability with Company Size as a Moderating Variable in Companies Listed on the Indonesia Stock Exchange in 2019-2024 |
| title_full_unstemmed | The Effect of Sustainable Development Objectives and Sustainability Reports on Profitability with Company Size as a Moderating Variable in Companies Listed on the Indonesia Stock Exchange in 2019-2024 |
| title_short | The Effect of Sustainable Development Objectives and Sustainability Reports on Profitability with Company Size as a Moderating Variable in Companies Listed on the Indonesia Stock Exchange in 2019-2024 |
| title_sort | effect of sustainable development objectives and sustainability reports on profitability with company size as a moderating variable in companies listed on the indonesia stock exchange in 2019 2024 |
| topic | Sustainable Development Goals Sustainability Report Profitability |
| url | https://e-journal.uac.ac.id/index.php/iijse/article/view/7456 |
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