Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

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Empirical Study of Profitability and Leverage on Sustainabality Reporting Disclosure in Mining Sector

Authors
Rifqi Novriyandana1, *, Muhammad Rijal1
1Universitas Lambung Mangkurat, Banjarmasin, Indonesia
*Corresponding author. Email: rnovriyandana@ulm.ac.id
Corresponding Author
Rifqi Novriyandana
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_230How to use a DOI?
Keywords
Leverage; Profitability; Transparency in Sustainability Reporting
Abstract

This study aims to conduct an in-depth analysis of how profitability and leverage affect the transparency of sustainability reporting in the mining sector listed on the Indonesia Stock Exchange between of 2020–2023. Sustainability denotes the capability to fulfill current requirements without jeopardizing the ability of future generations to satisfy their own demands. Sustainability reporting is becoming increasingly important in the era of globalization and heightened environmental awareness. Sustainability reporting has become one of the important aspects of business strategy for companies in the mining sector. This is due to the increased public and stakeholder attention to the social and environmental impacts of mining activities. Profitability and leverage are two main factors that can influence transparency in sustainability reporting. Initial findings suggest a relationship between profitability and leverage in relation to the transparency of sustainability reports. This study emphasizes the importance of a transparent company when publishing sustainability reports. This can have a positive impact on the company from the perspective of stakeholders.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_230How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Rifqi Novriyandana
AU  - Muhammad Rijal
PY  - 2025
DA  - 2025/07/30
TI  - Empirical Study of Profitability and Leverage on Sustainabality Reporting Disclosure in Mining Sector
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 2838
EP  - 2848
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_230
DO  - 10.2991/978-94-6463-758-8_230
ID  - Novriyandana2025
ER  -