Melola Discovery

← Melola Discovery

Jurnal

The Effect of Liquidity, Leverage, and Audit Committee on Sustainability Report Disclosure with Profitability as a Mediating Variable

Accounting Analysis Journal · Vol. 9 No. 2 (2020) · pp. 95–102

DOI
10.15294/aaj.v9i2.31060
ISSN
2502-6216, 2252-6765
Published
2020-09-27
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

The purpose of this study is to obtain empirical evidence about the role of profitability in mediating the effect of liquidity, leverage, and company size to sustainability report disclosure. The population in this study were non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 from 465 companies. The sampling technique used purposive sampling method and produced a sample of 25 companies with 75 units of analysis. This study used path analysis with the help of IBM SPSS 21 software. The results of the analysis show that liquidity and leverage have a negative and significant effect on sustainability report disclosure. Audit committee and profitability have a positive and significant effect on sustainability report disclosure. Liquidity and leverage have a positive and significant effect on profitability. The audit committee has no effect on profitability. Profitability is successful in mediating the indirect effect of liquidity and leverage on sustainability report disclosure. However, profitability has failed in mediating the indirect influence between the audit committee on sustainability report disclosure. The conclusion of this study is liquidity, leverage, audit committee, and profitability have an important role in disclosure of sustainability report.

Collaboration network of the authors

33 authors · 43 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • State University of Semarang
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Indah AnisykurlillahAffiliation unknown2
Linda AgustinaAffiliation unknown2
Zaenuri ZaenuriState University of Semarang1
Fathur RokhmanState University of Semarang1
Arief RohmanAffiliation unknown1
Ellianawati EllianawatiState University of Semarang1
Decky AvriliandaState University of Semarang1
Faricha Putri Alif ViaAffiliation unknown1
Noviana Bekti LestariAffiliation unknown1
Niswatun HasanahAffiliation unknown1
Abiprayasa Kawiswara Weko HartoyoAffiliation unknown1
Rida AndriyaniAffiliation unknown1
Eloking Surya Sekar MahardikaAffiliation unknown1
Fani KarinaAffiliation unknown1
Ria AniktiaAffiliation unknown1
Umi HanifahAffiliation unknown1
Lucky Tio MonikaAffiliation unknown1
Eko Marliyana MarliyanaAffiliation unknown1
Yanuar Dwi PurnomoAffiliation unknown1
Ade Dwi SuryaniAffiliation unknown1
Atiyah Nima FaradisaAffiliation unknown1
Eka Deny PrihastomoAffiliation unknown1
Fita Kartika BuanaAffiliation unknown1
Ulfi Nihayah FitriyaniAffiliation unknown1
Hidayatul KhasanahAffiliation unknown1
Milla SeptianaAffiliation unknown1
Vivi Ayuning TyasAffiliation unknown1
Siska Puji LestariAffiliation unknown1
Ayu SuryaniAffiliation unknown1
Rusdarti RusdartiAffiliation unknown1
Abdul KodirAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">The Effect of Liquidity, Leverage, and Audit Committee  on Sustainability Report Disclosure with Profitability as a Mediating Variable</dc:title>
	<dc:creator>Sonia, Devi</dc:creator>
	<dc:creator>Khafid, Muhammad</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study is to obtain empirical evidence about the role of profitability in mediating the effect of liquidity, leverage, and company size to sustainability report disclosure. The population in this study were non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 from 465 companies. The sampling technique used purposive sampling method and produced a sample of 25 companies with 75 units of analysis. This study used path analysis with the help of IBM SPSS 21 software. The results of the analysis show that liquidity and leverage have a negative and significant effect on sustainability report disclosure. Audit committee and profitability have a positive and significant effect on sustainability report disclosure. Liquidity and leverage have a positive and significant effect on profitability. The audit committee has no effect on profitability. Profitability is successful in mediating the indirect effect of liquidity and leverage on sustainability report disclosure. However, profitability has failed in mediating the indirect influence between the audit committee on sustainability report disclosure. The conclusion of this study is liquidity, leverage, audit committee, and profitability have an important role in disclosure of sustainability report.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2020-09-27</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/31060</dc:identifier>
	<dc:identifier>10.15294/aaj.v9i2.31060</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 9 No 2 (2020): July; 95-102</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v9i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/31060/16960</dc:relation>
</oai_dc:dc>