How Do Profitability and ISO 14001 Certification Impact on Sustainability Reporting?

Authors

  • Susi Handayani Accounting Department, Faculty of Economics, Universitas Negeri Surabaya
  • Ni Nyoman Alit Triani Accounting Departement, Faculty of Economics and Business, Universitas Negeri Surabaya
  • Mazurina Mohd Ali Faculty of Accountancy, Universitas Teknologi Mara

Keywords:

ISO 14001; ROA; ROE; and Sustainability reporting

Abstract

The research objective is to explain how profitability and ISO 14001 certification impacts the sustainability reporting. The extent of disclosure in sustainability reporting is influenced by several things including profitability and ISO 14001 certificate. The ISO 14001 is very important for mining companies as well as the basic and chemical sectors that have negative impacts on the environment and society. Concern for economic growth, social development and environmental welfare is one of the reasons companies are going concern. Profitability is a measure of company performance and ISO 14001 certificate is a reward for the implementation of the triple bottom line. Activities related to GCG and CSR can be reported separately by the company on the company's website or reported in the annual report and sustainability reporting. In this study using a dummy variable for the dependent variable sustainability reporting, so that the analysis uses logistic regression analysis. This study uses a sample of mining companies as well as basic and chemical industry companies which are industries whose operations have a significant impact on the environment. The results of the study explain that profitability has no effect on sustainability reporting, because some profitable companies consider it unnecessary to disclose non-financial information, while companies that experience losses focus on the company's financial performance. On the other hand, the ISO 14001 certification obtained by the company, which means that the company has carried out environmental management, has a positive impact in that the company discloses sustainability reporting.

Author Biography

Susi Handayani, Accounting Department, Faculty of Economics, Universitas Negeri Surabaya

SINTA ID: 74666

url: http://sinta2.ristekdikti.go.id/authors/detail?id=74666&view=overview

Google Scholar

url: https://scholar.google.co.id/citations?user=qno06_cAAAAJ&hl=en&oi=ao

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Published

2024-03-17

How to Cite

Handayani, S., Triani, N. N. A. ., & Ali, M. M. . (2024). How Do Profitability and ISO 14001 Certification Impact on Sustainability Reporting?. AKRUAL: Jurnal Akuntansi, 15(2). Retrieved from https://journal.unesa.ac.id/index.php/aj/article/view/27684

Issue

Vol. 15 No. 2 (2024): AKRUAL: Jurnal Akuntansi (In Progress)

Section

Articles

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Copyright (c) 2024 Susi Handayani, SE., Ak., M.Ak., CA, Ni Nyoman Alit Triani, Mazurina Mohd Ali

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