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

Authors

  • Dwi Ekasari Harmadji Universitas Wisnuwardhana Malang
  • Bambang Subroto
  • Erwin Saraswati
  • Yeney W. Prihatiningtias

DOI:

https://doi.org/10.20525/ijrbs.v9i3.681

Keywords:

Stock Price Crash Risk (SPCR), Sustainability Reports Strategy, Practice, Sustainability Reports Quality (SRQ)

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.

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Published

2020-04-30

How to Cite

Harmadji, D. E., Subroto, B., Saraswati, E., & Prihatiningtias, Y. W. (2020). Strategy, practice and quality of sustainability reports on stock price crash risk. International Journal of Research in Business and Social Science (2147- 4478), 9(3), 34–49. https://doi.org/10.20525/ijrbs.v9i3.681

Issue

Vol. 9 No. 3 (2020): April

Section

Articles

License

Copyright (c) 2020 Dwi Ekasari Harmadji, Bambang Subroto, Erwin Saraswati, Yeney W. Prihatiningtias

Creative Commons License

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

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