The Effect of Economic, Environmental and Social Dimension Disclosure in Sustainability Report on Earnings Response Coefficient. Study of Banks in Indonesia, Malaysia and Thailand

Kezia Nabella Kusuma and Yanuar Nanok Soenarno
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Kezia Nabella Kusuma: Atma Jaya Catholic University of Indonesia
Yanuar Nanok Soenarno: Atma Jaya Catholic University of Indonesia

CECCAR Business Review, 2022, vol. 3, issue 6, 51-61

Abstract: This study aims to determine whether disclosure of the economic, environmental and social dimension in sustainability reporting by the company affects the earnings response coefficient. The research was conducted on the banking sector company listed in Indonesia, Malaysia and Thailand with the research period of 2020. The sampling technique is using the purposive sampling method with the total of 62 companies. The analysis techniques used in this study are descriptive analysis techniques and data regression by using EViews 12. The result shows a different effect between economic, environmental and social dimension disclosure on sustainability reports towards the earnings response coefficient in each country. In Indonesia, the economic, environmental and social disclosure has a significant effect on the earnings response coefficient. While only the economic dimension has a significant influence on the earnings response coefficient in companies listed in Malaysia and Thailand. This could be done by looking at the economic behaviour, especially in investing in each country.

Keywords: sustainability report; earnings response coefficient; economic aspects; social aspects; environmental aspects (search for similar items in EconPapers)
JEL-codes: G21 G32 G34 M14 Q56 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:3:y:2022:i:6:p:51-61

DOI: 10.37945/cbr.2022.06.06

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