IDEAS home Printed from https://ideas.repec.org/a/bco/ncafaa/v14y2025p1-13.html
   My bibliography  Save this article

Predicting an Impact of Solvency on the SDGS Disclosure in LQ-45 Firm Indonesia Stock Exchange Period of 2021-2023

Author

Listed:
  • Siti Wardah Pratidina Nasution

    (AlWashliyah University)

Abstract

This study focuses on predicting the impact of solvency on the disclosure of SDGs by Indonesian firms listed on the Indonesia Stock Exchange (IDX) at the LQ-45 Index from 2021 to 2023. This study takes a positivist method, with a quantitative approach. Subsequently, study documentation and content analysis tools were employed to gather the research findings, specifically examining the link between the determination of SDGs disclosure. Collecting data for this study utilizing the content analysis method by scoring computed from every firm’s sustainability reporting (SR) disclosures in annual reports (audited). SDGs can be used as a standard for measuring sustainability reporting. Measuring the level of sustainability reporting using 17 SDGs components using the score method. The content analysis used a Ratio scale. Data processing was done using the Microsoft Excel application to create a template for content analysis. The summary in this study inferred that: (1) There is no impact of solvency with Debt-to-Asset Ratio (DAR) on the SDGs disclosure positively. (2) There is no impact of solvency with Debt-to-Equity Ratio (DER) on the SDGs disclosure negatively. (3) Firm size is examined as a control variable for solvency about the DAR and DER on SDGs disclosure. (4) Only 6.9 percent contribution of Solvency to predict the SDGs disclosure.

Suggested Citation

  • Siti Wardah Pratidina Nasution, 2025. "Predicting an Impact of Solvency on the SDGS Disclosure in LQ-45 Firm Indonesia Stock Exchange Period of 2021-2023," New Challenges in Accounting and Finance, EUROKD, vol. 14, pages 1-13.
    • Handle: RePEc:bco:ncafaa::v:14:y:2025:p:1-13
    DOI: 10.32038/NCAF.2025.14.01
    as

    Download full text from publisher

    File URL: https://api.eurokd.com/Uploads/Article/1642/NCAF.2025.14.01.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.32038/NCAF.2025.14.01?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bco:ncafaa::v:14:y:2025:p:1-13. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sara Gunen (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.