The Impact of Financial Performance on Sustainability Disclosures

Authors

  • Nadia Universitas Pembangunan Nasional "Veteran" Jawa Timur
  • Sofie Yunida Putri Universitas Pembangunan Nasional "Veteran" Jawa Timur

DOI:

https://doi.org/10.32662/gaj.v9i2.4867

Abstract

This study seeks to investigate and present empirical evidence concerning the impact of profitability, leverage, and liquidity on the sustainability report disclosure. This research examines firms in the basic materials sector that are listed on the Indonesia Stock Exchange from 2022-2024. This study employed a quantitative methodology utilizing secondary data obtained from annual and sustainability reports. The sampling process employed purposive sampling techniques, using panel data regression utilizing EViews software. This study findings indicate that profitability and adversely impact the disclosure of sustainability reports and liquidity was determined to exert no substantial impact on the disclosure of sustainability reports.

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Published

2026-10-01

How to Cite

Nadia, & Sofie Yunida Putri. (2026). The Impact of Financial Performance on Sustainability Disclosures. Gorontalo Accounting Journal, 9(2), 270–280. https://doi.org/10.32662/gaj.v9i2.4867

Issue

Volume 9 Issue 2 October 2026

Section

Articles

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