Predicting an Impact of Solvency on the SDGS Disclosure in LQ-45 Firm Indonesia Stock Exchange Period of 2021-2023
Siti Wardah Pratidina Nasution ()
Additional contact information
Siti Wardah Pratidina Nasution: AlWashliyah University
New Challenges in Accounting and Finance, 2025, vol. 14, 1-13
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.
Keywords: Solvency; DAR; DER; SDGs Disclosure (search for similar items in EconPapers)
Date: 2025
References: View complete reference list from CitEc
Citations:
Downloads: (external link)
https://api.eurokd.com/Uploads/Article/1642/NCAF.2025.14.01.pdf (application/pdf)
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:bco:ncafaa::v:14:y:2025:p:1-13
DOI: 10.32038/NCAF.2025.14.01
Access Statistics for this article
New Challenges in Accounting and Finance is currently edited by Prof. Dr. Orhan Elmacı
More articles in New Challenges in Accounting and Finance from EUROKD
Bibliographic data for series maintained by Sara Gunen ().