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Strategy, practice and quality of sustainability reports on stock price crash risk

Dwi Ekasari Harmadji, Bambang Subroto, Erwin Saraswati and Yeney W. Prihatiningtias
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Dwi Ekasari Harmadji: Accounting Department, Faculty ofEconomics and Business, University of Brawijaya, Jl. MT. Haryono, Malang, East Java, Indonesia
Bambang Subroto: Accounting Department, Faculty ofEconomics and Business, University of Brawijaya, Jl. MT. Haryono, Malang, East Java, Indonesia
Erwin Saraswati: Accounting Department, Faculty ofEconomics and Business, University of Brawijaya, Jl. MT. Haryono, Malang, East Java, Indonesia
Yeney W. Prihatiningtias: Accounting Department, Faculty ofEconomics and Business, University of Brawijaya, Jl. MT. Haryono, Malang, East Java, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2020, vol. 9, issue 3, 34-49

Abstract: This study examines the relationship between stock price crash risk (SPCR) or the risk of a stock price collapse with strategy, practice, and quality of sustainability reports. This research uses archival data and verification methods. Data analysis using descriptive statistics, regression, classic assumption, and path analysis. This phenomenon arose due to the large number of SPCRs which resulted in losses for investors in the capital market. Samples were taken based on judgment sampling and found 304 reporting studied during the period from 2010-2017 (8 years). The outcomes of this study are the strategy and practice of standalone sustainability reports have a positive effect on the quality of sustainability reports. The quality of sustainability reports (SRQ) mediates the strategy and practice of standalone sustainability reports against SPCR. Key Words: Stock Price Crash Risk (SPCR), Sustainability Reports Strategy, Practice, Sustainability Reports Quality (SRQ)

Date: 2020
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