{"id":"https://openalex.org/W2172340592","doi":"https://doi.org/10.5901/mjss.2015.v6n5s5p243","title":"Financial Performance and the Quality of Sustainability Disclosure Based on Global Reporting Initiative: Value Relevances Study in Indonesia Stock Exchange","display_name":"Financial Performance and the Quality of Sustainability Disclosure Based on Global Reporting Initiative: Value Relevances Study in Indonesia Stock Exchange","publication_year":2015,"publication_date":"2015-10-30","ids":{"openalex":"https://openalex.org/W2172340592","doi":"https://doi.org/10.5901/mjss.2015.v6n5s5p243","mag":"2172340592"},"language":"en","primary_location":{"id":"doi:10.5901/mjss.2015.v6n5s5p243","doi":"https://doi.org/10.5901/mjss.2015.v6n5s5p243","is_oa":true,"landing_page_url":"https://doi.org/10.5901/mjss.2015.v6n5s5p243","pdf_url":"https://www.mcser.org/journal/index.php/mjss/article/download/7904/7569","source":{"id":"https://openalex.org/S2764887140","display_name":"Mediterranean Journal of Social Sciences","issn_l":"2039-2117","issn":["2039-2117","2039-9340"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","vabb-shw"],"host_organization":"https://openalex.org/P4322696505","host_organization_name":"Mediterranean Center of Social and Educational Research","host_organization_lineage":["https://openalex.org/P4322696505"],"host_organization_lineage_names":["Mediterranean Center of Social and Educational Research"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Mediterranean Journal of Social Sciences","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.mcser.org/journal/index.php/mjss/article/download/7904/7569","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043196095","display_name":"Wiwik Utami","orcid":"https://orcid.org/0000-0002-2313-3346","observed_orcids":["https://orcid.org/0000-0002-2313-3346"]},"institutions":[{"id":"https://openalex.org/I177671886","display_name":"Mercu Buana University","ror":"https://ror.org/00qjgk605","country_code":"ID","type":"education","lineage":["https://openalex.org/I177671886"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Wiwik Utami","raw_affiliation_strings":["Mediterranean Journal of Social Sciences MCSER Publishing , Rome-Italy","Mercu Buana University;"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Mediterranean Journal of Social Sciences MCSER Publishing , Rome-Italy","institution_ids":[]},{"raw_affiliation_string":"Mercu Buana University;","institution_ids":["https://openalex.org/I177671886"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5043196095"],"corresponding_institution_ids":["https://openalex.org/I177671886"],"apc_list":null,"apc_paid":null,"fwci":3.0001,"has_fulltext":true,"cited_by_count":28,"citation_normalized_percentile":{"value":0.93138709,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9916999936103821,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9916999936103821,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.00570000009611249,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/global-reporting-initiative","display_name":"Global Reporting Initiative","score":0.8190000057220459},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.8100000023841858},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.6980000138282776},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9990000128746033},{"id":"https://openalex.org/keywords/sales-growth","display_name":"sales growth","score":0.7870000004768372},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.7710000276565552},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.5899999737739563},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.7680000066757202},{"id":"https://openalex.org/keywords/tobin-s-q","display_name":"Tobin's Q","score":0.7979999780654907}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.8399970531463623},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.795777440071106},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.7090997695922852},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.7007214426994324},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6410640478134155},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.6333043575286865},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.5091208815574646},{"id":"https://openalex.org/C93225998","wikidata":"https://www.wikidata.org/wiki/Q1941972","display_name":"Moderation","level":2,"score":0.4991934299468994},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.48805344104766846},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.4742492735385895},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.45631489157676697},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.4329959750175476},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3513834476470947},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.06640076637268066},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.5901/mjss.2015.v6n5s5p243","doi":"https://doi.org/10.5901/mjss.2015.v6n5s5p243","is_oa":true,"landing_page_url":"https://doi.org/10.5901/mjss.2015.v6n5s5p243","pdf_url":"https://www.mcser.org/journal/index.php/mjss/article/download/7904/7569","source":{"id":"https://openalex.org/S2764887140","display_name":"Mediterranean Journal of Social Sciences","issn_l":"2039-2117","issn":["2039-2117","2039-9340"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","vabb-shw"],"host_organization":"https://openalex.org/P4322696505","host_organization_name":"Mediterranean Center of Social and Educational Research","host_organization_lineage":["https://openalex.org/P4322696505"],"host_organization_lineage_names":["Mediterranean Center of Social and Educational Research"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Mediterranean Journal of Social Sciences","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.5901/mjss.2015.v6n5s5p243","doi":"https://doi.org/10.5901/mjss.2015.v6n5s5p243","is_oa":true,"landing_page_url":"https://doi.org/10.5901/mjss.2015.v6n5s5p243","pdf_url":"https://www.mcser.org/journal/index.php/mjss/article/download/7904/7569","source":{"id":"https://openalex.org/S2764887140","display_name":"Mediterranean Journal of Social Sciences","issn_l":"2039-2117","issn":["2039-2117","2039-9340"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","vabb-shw"],"host_organization":"https://openalex.org/P4322696505","host_organization_name":"Mediterranean Center of Social and Educational Research","host_organization_lineage":["https://openalex.org/P4322696505"],"host_organization_lineage_names":["Mediterranean Center of Social and Educational Research"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Mediterranean Journal of Social Sciences","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.48510000109672546,"display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2172340592.pdf","grobid_xml":"https://content.openalex.org/works/W2172340592.grobid-xml"},"referenced_works_count":24,"referenced_works":["https://openalex.org/W29938331","https://openalex.org/W1535912252","https://openalex.org/W1588299125","https://openalex.org/W1597038713","https://openalex.org/W1990244596","https://openalex.org/W2006232591","https://openalex.org/W2040865466","https://openalex.org/W2050540653","https://openalex.org/W2056585599","https://openalex.org/W2078937354","https://openalex.org/W2080820493","https://openalex.org/W2086916004","https://openalex.org/W2092161003","https://openalex.org/W2128264241","https://openalex.org/W2141958938","https://openalex.org/W2149976628","https://openalex.org/W2159607894","https://openalex.org/W2186321573","https://openalex.org/W3123223099","https://openalex.org/W3123870998","https://openalex.org/W3125170781","https://openalex.org/W4246821137","https://openalex.org/W4300977289","https://openalex.org/W7065990934"],"related_works":["https://openalex.org/W2801335145","https://openalex.org/W4410386870","https://openalex.org/W7169573884","https://openalex.org/W7219908740","https://openalex.org/W2765205974","https://openalex.org/W7107878981","https://openalex.org/W2883370407","https://openalex.org/W2797177979","https://openalex.org/W4322419165","https://openalex.org/W4386572191"],"abstract_inverted_index":{"The":[0,28,82],"purpose":[1],"of":[2,10,16,30,69,73,108,114],"this":[3],"study":[4,99],"is":[5],"to":[6],"examine":[7],"the":[8,14,39,98,109,112],"influence":[9,92],"leverage,":[11],"profitability,":[12],"and":[13,38,87,118],"quality":[15,29,113],"sustainability":[17,31,63,116],"disclosures":[18],"on":[19,35,93],"firm":[20,60,75,94,119],"value":[21,41],"with":[22],"revenues":[23,102],"growth":[24,103],"as":[25],"moderating":[26,106],"variable.":[27],"was":[32,42,104],"measured":[33,43],"based":[34],"disclosure":[36,117],"index":[37],"firm\u2019s":[40],"using":[44,79],"Tobin\u2019s":[45],"Q.":[46],"It":[47],"examines":[48],"firms":[49],"companies":[50],"in":[51,55,65],"manufacturing":[52],"industries":[53],"listed":[54],"Indonesian":[56],"Stock":[57],"Exchange.":[58],"Selected":[59],"must":[61],"have":[62,89],"report":[64],"its":[66],"financial":[67],"reports":[68],"2011-2013.":[70],"A":[71],"total":[72],"143":[74],"years":[76],"were":[77],"examined":[78],"multiple":[80],"regression.":[81],"results":[83],"showed":[84],"that":[85,101],"leverage":[86],"profitability":[88],"positive":[90],"significant":[91],"value.":[95,120],"In":[96],"addition,":[97],"found":[100],"a":[105],"variable":[107],"relationship":[110],"between":[111],"corporate":[115],"DOI:":[121],"10.5901/mjss.2015.v6n5s5p243":[122]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}