{"id":"https://openalex.org/W2901509399","doi":"https://doi.org/10.24912/ja.v22i3.394","title":"The Importance of Sustainability Reports In Non-Financial Companies","display_name":"The Importance of Sustainability Reports In Non-Financial Companies","publication_year":2018,"publication_date":"2018-11-07","ids":{"openalex":"https://openalex.org/W2901509399","doi":"https://doi.org/10.24912/ja.v22i3.394","mag":"2901509399"},"language":"en","primary_location":{"id":"doi:10.24912/ja.v22i3.394","doi":"https://doi.org/10.24912/ja.v22i3.394","is_oa":true,"landing_page_url":"https://doi.org/10.24912/ja.v22i3.394","pdf_url":"https://ecojoin.org/index.php/EJA/article/download/394/372","source":{"id":"https://openalex.org/S4210216861","display_name":"Jurnal Akuntansi","issn_l":"1410-3591","issn":["1410-3591","2549-8800"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315070","host_organization_name":"Tarumanagara University","host_organization_lineage":["https://openalex.org/P4310315070"],"host_organization_lineage_names":["Tarumanagara University"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://ecojoin.org/index.php/EJA/article/download/394/372","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Caturida.M.Doktoralina, Dewi Anggraini,Safira, Shinta Melzatia","orcid":null,"observed_orcids":[]},"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":"Caturida.M.Doktoralina, Dewi Anggraini,Safira, Shinta Melzatia","raw_affiliation_strings":["Universitas Mercu Buana, Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Mercu Buana, Jakarta","institution_ids":["https://openalex.org/I177671886"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I177671886"],"apc_list":{"value":1500000,"currency":"IDR","value_usd":98},"apc_paid":{"value":1500000,"currency":"IDR","value_usd":98},"fwci":4.0052,"has_fulltext":true,"cited_by_count":35,"citation_normalized_percentile":{"value":0.93625559,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":91,"max":98},"biblio":{"volume":"22","issue":"3","first_page":"368","last_page":"368"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9970999956130981,"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":0.9970999956130981,"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":0.0012000000569969416,"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":0.0005000000237487257,"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-reports","display_name":"sustainability reports","score":0.800000011920929},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.6779999732971191},{"id":"https://openalex.org/keywords/non-financial-firms","display_name":"non-financial firms","score":0.9509999752044678},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9300000071525574},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.8730000257492065},{"id":"https://openalex.org/keywords/liquidity","display_name":"liquidity","score":0.9950000047683716},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.953000009059906},{"id":"https://openalex.org/keywords/debt-ratio","display_name":"debt ratio","score":0.9919999837875366},{"id":"https://openalex.org/keywords/current-ratio","display_name":"current ratio","score":1.0},{"id":"https://openalex.org/keywords/social-and-environmental-disclosure","display_name":"environmental and social disclosure","score":0.7170000076293945},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.8149999976158142}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6604635119438171},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.6547397375106812},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.6398009061813354},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6068798303604126},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.5811752080917358},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.5722466111183167},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.5336196422576904},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.4286680221557617},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.35350948572158813},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3356306552886963},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.11913710832595825},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.11810865998268127},{"id":"https://openalex.org/C99454951","wikidata":"https://www.wikidata.org/wiki/Q932068","display_name":"Environmental health","level":1,"score":0.10126838088035583},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"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/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.24912/ja.v22i3.394","doi":"https://doi.org/10.24912/ja.v22i3.394","is_oa":true,"landing_page_url":"https://doi.org/10.24912/ja.v22i3.394","pdf_url":"https://ecojoin.org/index.php/EJA/article/download/394/372","source":{"id":"https://openalex.org/S4210216861","display_name":"Jurnal Akuntansi","issn_l":"1410-3591","issn":["1410-3591","2549-8800"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315070","host_organization_name":"Tarumanagara University","host_organization_lineage":["https://openalex.org/P4310315070"],"host_organization_lineage_names":["Tarumanagara University"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:6624950e4b864d8bbe0e1bef5dfb0d7f","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/6624950e4b864d8bbe0e1bef5dfb0d7f","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Akuntansi, Vol 22, Iss 3, Pp 368-384 (2018)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.24912/ja.v22i3.394","doi":"https://doi.org/10.24912/ja.v22i3.394","is_oa":true,"landing_page_url":"https://doi.org/10.24912/ja.v22i3.394","pdf_url":"https://ecojoin.org/index.php/EJA/article/download/394/372","source":{"id":"https://openalex.org/S4210216861","display_name":"Jurnal Akuntansi","issn_l":"1410-3591","issn":["1410-3591","2549-8800"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315070","host_organization_name":"Tarumanagara University","host_organization_lineage":["https://openalex.org/P4310315070"],"host_organization_lineage_names":["Tarumanagara University"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2901509399.pdf","grobid_xml":"https://content.openalex.org/works/W2901509399.grobid-xml"},"referenced_works_count":50,"referenced_works":["https://openalex.org/W47937445","https://openalex.org/W372317372","https://openalex.org/W775698760","https://openalex.org/W1492362433","https://openalex.org/W1509139032","https://openalex.org/W1516598673","https://openalex.org/W1520386898","https://openalex.org/W1529621042","https://openalex.org/W1537345343","https://openalex.org/W1543042896","https://openalex.org/W1583124029","https://openalex.org/W1599324637","https://openalex.org/W1792914655","https://openalex.org/W1811737281","https://openalex.org/W1905298264","https://openalex.org/W2047552564","https://openalex.org/W2069857911","https://openalex.org/W2071297337","https://openalex.org/W2079978931","https://openalex.org/W2089087592","https://openalex.org/W2141087545","https://openalex.org/W2146880834","https://openalex.org/W2154127363","https://openalex.org/W2155976177","https://openalex.org/W2159915507","https://openalex.org/W2180225211","https://openalex.org/W2181181035","https://openalex.org/W2192348115","https://openalex.org/W2395086741","https://openalex.org/W2493101627","https://openalex.org/W2550020351","https://openalex.org/W2585503374","https://openalex.org/W2605941236","https://openalex.org/W2611147086","https://openalex.org/W2611879391","https://openalex.org/W2806104985","https://openalex.org/W2899124511","https://openalex.org/W2988116116","https://openalex.org/W3122107863","https://openalex.org/W3122263386","https://openalex.org/W4232614041","https://openalex.org/W4245826727","https://openalex.org/W4246821137","https://openalex.org/W4250767441","https://openalex.org/W4293229472","https://openalex.org/W6629309554","https://openalex.org/W6630741393","https://openalex.org/W7018283195","https://openalex.org/W7065990934","https://openalex.org/W7073717643"],"related_works":["https://openalex.org/W7211954333","https://openalex.org/W3108165481","https://openalex.org/W75750899","https://openalex.org/W2613277646","https://openalex.org/W3137312396","https://openalex.org/W2948527061","https://openalex.org/W2334396987","https://openalex.org/W2912505279","https://openalex.org/W2562153764","https://openalex.org/W4285685741"],"abstract_inverted_index":{"The":[0,86,108,159],"sustainability":[1,38],"report":[2,39],"(SR)":[3],"has":[4,135,152],"become":[5],"a":[6,18,136,153,180],"necessity":[7],"for":[8,14,169],"companies.":[9],"Its":[10],"role":[11],"is":[12],"crucial":[13],"the":[15,48,61,67,79,98,101,104,144,148],"development":[16],"of":[17,50,63,69,161],"company":[19],"because":[20],"it":[21],"includes":[22],"both":[23],"social":[24,72,182],"and":[25,53,71,100,142,183],"environmental":[26,70,184],"aspects.":[27],"However,":[28],"there":[29],"are":[30,164],"still":[31],"companies":[32,76,95],"that":[33,65,96,112],"have":[34],"not":[35,122],"properly":[36],"conducted":[37],"disclosures":[40],"(SRDs).":[41],"Therefore,":[42],"this":[43,89,162],"study":[44,90,102,109,163],"aims":[45],"to":[46,131,166,179],"examine":[47],"effects":[49],"profitability,":[51],"leverage":[52,127],"liquidity":[54,145],"on":[55,78,118,140,157],"SRDs.":[56,125,158],"In":[57],"particular,":[58],"we":[59],"explore":[60],"implications":[62],"regulations":[64],"require":[66],"disclosure":[68],"information":[73],"in":[74,84,88],"non-financial":[75],"listed":[77],"Indonesia":[80],"Stock":[81],"Exchange":[82],"(IDX)":[83],"2013-2017.":[85],"sample":[87],"was":[91],"65":[92],"from":[93],"13":[94],"met":[97],"criteria,":[99],"utilised":[103],"purposive":[105],"sampling":[106],"method.":[107],"results":[110,160],"found":[111],"first,":[113],"profitability":[114],"proxied":[115,128,146],"by":[116,129,147],"return":[117],"assets":[119,132],"(ROA)":[120],"did":[121],"significantly":[123],"influence":[124],"Second,":[126],"debt":[130],"ratio":[133,150],"(DAR)":[134],"significant":[137,154],"negative":[138,155],"effect":[139,156],"SRDs,":[141],"third,":[143],"current":[149],"(CR)":[151],"expected":[165],"increase":[167],"knowledge":[168],"readers,":[170],"especially":[171],"investors,":[172],"so":[173],"they":[174],"can":[175],"pay":[176],"better":[177],"attention":[178],"company's":[181],"activities":[185],"when":[186],"investing.":[187]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":6},{"year":2019,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2018-11-29T00:00:00"}
