Influence Impact of Sustainability Report Disclosure on Stock Prices

Authors

  • Nur Frila Mirdayanti Universitas Ibn Khaldun Bogor
  • NA Rumiasih Universitas Ibn Khaldun Bogor
  • Yudiana Yudiana Universitas Ibn Khaldun Bogor
  • Ofan Maulana Yudista Universitas Ibn Khaldun Bogor

DOI:

https://doi.org/10.32832/jharmoni.v5i1.23726

Abstract

This study aims to analyze the effect of sustainability report disclosure on stock price in banking subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The independent variables include sustainability report disclosure of economic, social, environmental aspects, while the dependent variable is stock price. This study employed a quantitative method with secondry data obtained from sustainability reports and company stock price data. Using a purposive sampling technique, 28 companies were selected with a total of 140 observatons . After removing outliers, 90 data were used in the analysis. This study utilized SPSS software and multiple linear regression analysis. The results showed that, simultaneously, sustainability report disclosure significantly affected stock prices. Partially, economic disruption had no significant effect on stock prices. environmental disclosure had a negative but significant effect on stock prices, and social disclosure had a positive and significant effect on stock prices.

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Published

2026-07-31

How to Cite

Mirdayanti, N. F., Rumiasih, N., Yudiana, Y., & Yudista, O. M. (2026). Influence Impact of Sustainability Report Disclosure on Stock Prices. Jurnal HARMONI: Jurnal Akuntansi Dan Keuangan, 5(1), 1–7. https://doi.org/10.32832/jharmoni.v5i1.23726

Issue

Vol. 5 No. 1 (2026): MEI

Section

Articles

License

Copyright (c) 2026 Nur Frila Mirdayanti, NA Rumiasih, Yudiana Yudiana, Ofan Maulana Yudista

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.


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