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Corporate Sustainability Performance during Pandemic: The Role of Leverage and Profitability

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55 % trading 84.6% processing industry 85.98% Construction transportation and trade other services 87.94% 90.34% 90.9% accommodation and food/beverage makanan/minuman 92.48% 80 85 90 95 % ABSTRACT Corporate Sustainability Performance (CSP) is essential for creating the corporate value linked to industry competitive advantage because it has disclosure standards that reflect all dimensions of corporate performance. This study explores the role of leverage and profitability as determinants of CSP, measured by three dimensions of the triple bottom line finance, environmental, and social. Global Reporting Index (GRI G4) is used to measure the CSP, then leverage is calculated by Debt Equity Ratio (DER), and profitability is calculated using Net Profit Margin (NPM). The sample used data from 22 State Owned Enterprise (SOEs) listed on the Indonesian Exchange during 2020-2021. The data were analyzed descriptively, and the panel data regression was used for testing the hypotheses with the EViews program. The results show that leverage hurts CSP but not profitability. It implies that the corporate could control the leverage for getting a sustainable business.

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Informasi Detail

Penerbit

Selangor, Malaysia : Universiti Islam Selangor (KUIS) Malaysia., 2023

Bahasa

English

ISBN/ISSN

2756-8938

Edisi

ICoMM 2023

Lampiran Berkas

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