{"id":"https://openalex.org/W2607448403","doi":"https://doi.org/10.35706/acc.v2i01.733","title":"Pengaruh Pengungkapan Sustainability Report Terhadap Nilai Perusahaan Yang Tergabung Dalam LQ 45 Tahun 2012-2013","display_name":"Pengaruh Pengungkapan Sustainability Report Terhadap Nilai Perusahaan Yang Tergabung Dalam LQ 45 Tahun 2012-2013","publication_year":2017,"publication_date":"2017-03-22","ids":{"openalex":"https://openalex.org/W2607448403","doi":"https://doi.org/10.35706/acc.v2i01.733","mag":"2607448403"},"language":"en","primary_location":{"id":"doi:10.35706/acc.v2i01.733","doi":"https://doi.org/10.35706/acc.v2i01.733","is_oa":true,"landing_page_url":"https://doi.org/10.35706/acc.v2i01.733","pdf_url":"https://journal.unsika.ac.id/index.php/accounthink/article/download/733/634","source":{"id":"https://openalex.org/S4210217636","display_name":"Accounthink Journal of Accounting and Finance","issn_l":"2459-9751","issn":["2459-9751","2548-3862"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315209","host_organization_name":"Singaperbangsa University","host_organization_lineage":["https://openalex.org/P4310315209"],"host_organization_lineage_names":["Singaperbangsa University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounthink : Journal of Accounting and Finance","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://journal.unsika.ac.id/index.php/accounthink/article/download/733/634","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5041062818","display_name":"Apri Dwi Astuti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210107675","display_name":"Universitas Swadaya Gunung Jati","ror":"https://ror.org/01nsv4k44","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210107675"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Apri Dwi Astuti","raw_affiliation_strings":["Program Studi Akuntansi, Fakultas Ekonomi Universitas Swadaya Gunung Jati Cirebon"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Akuntansi, Fakultas Ekonomi Universitas Swadaya Gunung Jati Cirebon","institution_ids":["https://openalex.org/I4210107675"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5027785472","display_name":"Juwenah Juwenah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210107675","display_name":"Universitas Swadaya Gunung Jati","ror":"https://ror.org/01nsv4k44","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210107675"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Juwenah Juwenah","raw_affiliation_strings":["Program Studi Akuntansi, Fakultas Ekonomi Universitas Swadaya Gunung Jati Cirebon"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Akuntansi, Fakultas Ekonomi Universitas Swadaya Gunung Jati Cirebon","institution_ids":["https://openalex.org/I4210107675"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210107675"],"apc_list":null,"apc_paid":null,"fwci":1.2841,"has_fulltext":true,"cited_by_count":39,"citation_normalized_percentile":{"value":0.87105751,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"2","issue":"01","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":0.9965999722480774,"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":0.9965999722480774,"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":0.002099999925121665,"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/T13509","display_name":"Accounting and Financial Management","score":0.00019999999494757503,"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/sustainability-reporting","display_name":"sustainability reporting","score":0.8880000114440918},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.6990000009536743},{"id":"https://openalex.org/keywords/lq-45-index","display_name":"LQ45 index","score":0.8259999752044678},{"id":"https://openalex.org/keywords/stock-prices","display_name":"stock prices","score":0.5339999794960022},{"id":"https://openalex.org/keywords/economic-performance","display_name":"economic performance","score":0.878000020980835},{"id":"https://openalex.org/keywords/social-performance","display_name":"social performance","score":0.9990000128746033},{"id":"https://openalex.org/keywords/environmental-performance","display_name":"environmental performance","score":1.0},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.8180000185966492}],"concepts":[{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.8169590830802917},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.803887128829956},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.6411271095275879},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5770810842514038},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5541872382164001},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.5416352152824402},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.5277591347694397},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.4782761037349701},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.45580390095710754},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.44636037945747375},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.4259803891181946},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.283338725566864},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.15274852514266968},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.1455225944519043},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1166105568408966},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.07843226194381714},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"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/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.35706/acc.v2i01.733","doi":"https://doi.org/10.35706/acc.v2i01.733","is_oa":true,"landing_page_url":"https://doi.org/10.35706/acc.v2i01.733","pdf_url":"https://journal.unsika.ac.id/index.php/accounthink/article/download/733/634","source":{"id":"https://openalex.org/S4210217636","display_name":"Accounthink Journal of Accounting and Finance","issn_l":"2459-9751","issn":["2459-9751","2548-3862"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315209","host_organization_name":"Singaperbangsa University","host_organization_lineage":["https://openalex.org/P4310315209"],"host_organization_lineage_names":["Singaperbangsa University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounthink : Journal of Accounting and Finance","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.35706/acc.v2i01.733","doi":"https://doi.org/10.35706/acc.v2i01.733","is_oa":true,"landing_page_url":"https://doi.org/10.35706/acc.v2i01.733","pdf_url":"https://journal.unsika.ac.id/index.php/accounthink/article/download/733/634","source":{"id":"https://openalex.org/S4210217636","display_name":"Accounthink Journal of Accounting and Finance","issn_l":"2459-9751","issn":["2459-9751","2548-3862"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315209","host_organization_name":"Singaperbangsa University","host_organization_lineage":["https://openalex.org/P4310315209"],"host_organization_lineage_names":["Singaperbangsa University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounthink : Journal of Accounting and Finance","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2607448403.pdf","grobid_xml":"https://content.openalex.org/works/W2607448403.grobid-xml"},"referenced_works_count":5,"referenced_works":["https://openalex.org/W1492039495","https://openalex.org/W1582744906","https://openalex.org/W1660250338","https://openalex.org/W2005651917","https://openalex.org/W2109559835"],"related_works":["https://openalex.org/W7051913919","https://openalex.org/W2970543391","https://openalex.org/W955047870","https://openalex.org/W7221293482","https://openalex.org/W4384151868","https://openalex.org/W2998716566","https://openalex.org/W3119016488","https://openalex.org/W1792914655","https://openalex.org/W7023641710","https://openalex.org/W4320715464"],"abstract_inverted_index":{"The":[0,51,102],"purpose":[1],"of":[2,17,60,95,108,118],"this":[3,61,98],"study":[4,62,75,99],"was":[5,22,42,53],"to":[6,13],"examine":[7],"and":[8,29,127],"analyze":[9],"sustainability":[10,109,119],"report":[11,21,110,120],"effectively":[12],"the":[14,45,71],"firms":[15,64,78],"value":[16,47,126],"LQ":[18,86],"45.":[19],"Sustainability":[20],"reflected":[23,43],"by":[24,37,44,55],"Economic":[25],"performance,":[26],"social":[27,116],"performance":[28,31,69,107,117,129],"enviromental":[30,128],"with":[32,48],"indicator":[33],"for":[34],"GRI":[35],"G3":[36],"79":[38],"items.":[39],"Dependent":[40],"variabel":[41],"firm":[46,114,125],"stock":[49,67,72],"price.":[50],"sample":[52,81],"determined":[54],"using":[56],"purposive":[57],"sampling.":[58],"population":[59],"is":[63,82],"which":[65],"has":[66],"high":[68],"in":[70,88,97],"market.":[73],"This":[74],"used":[76,100],"30":[77],"as":[79],"a":[80],"consistently":[83],"listed":[84],"on":[85,113,124],"45":[87],"Indonesia":[89],"Stock":[90],"Exchange":[91],"during":[92],"2012-2013.":[93],"Analysis":[94],"data":[96],"SPSS.":[101],"result":[103],"showed":[104],"that":[105],"economic":[106],"had":[111],"effect":[112,123],"value,":[115],"have":[121],"not":[122],"same":[130],"too.":[131]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":7},{"year":2024,"cited_by_count":8},{"year":2023,"cited_by_count":10},{"year":2022,"cited_by_count":8},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2018,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2017-04-28T00:00:00"}