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

DOI:

https://doi.org/10.26740/jaj.v15n2.p158-164

Keywords:

ISO 14001; ROA; ROE; and Sustainability reporting

Abstract

ntroduction/Main Objectives: The research aims to explain how Profitability and ISO 14001
certification impact sustainability reporting. The extent of disclosure in sustainability reporting was
influenced by several things, including Profitability and ISO 14001 certificate. It was crucial for
mining companies and the primary and chemical sectors that negatively impact the environment and
society. Background Problems: Companies were concerned about economic growth, social
development, and environmental welfare. Profitability was a measure of company performance, and
the ISO 14001 certificate was a reward for implementing the triple bottom line. Activities related to
GCG and CSR could be reported separately by the company on the company's website or in the
annual report and sustainability report. Research Methods: This study uses dummy variables for the
dependent variable sustainability reporting, so the study used logistic regression analysis. This study
uses a sample of mining and elemental and chemical industry companies whose operations
significantly impact the environment. Finding/Results: The study results explain that profitability
did not affect sustainability reporting because some profitable companies consider it unnecessary to
disclose non-financial information. In contrast, 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 had carried out environmental management, had a positive
impact in that the company discloses sustainability reporting. Conclusion: The ISO 14001
certification had the ability to explain 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), 158–164. https://doi.org/10.26740/jaj.v15n2.p158-164

Issue

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

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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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