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This study focuses on predicting the impact of solvency on the disclosure of SDGs by Indonesian firms listed on the Indonesia Stock Exchange (IDX) at the LQ-45 Index from 2021 to 2023. This study takes a positivist method, with a quantitative approach. Subsequently, study documentation and content analysis tools were employed to gather the research findings, specifically examining the link between the determination of SDGs disclosure. Collecting data for this study utilizing the content analysis method by scoring computed from every firm&rsquo;s sustainability reporting (SR) disclosures in annual reports (audited). SDGs can be used as a standard for measuring sustainability reporting. Measuring the level of sustainability reporting using 17 SDGs components using the score method. The content analysis used a Ratio scale. Data processing was done using the Microsoft Excel application to create a template for content analysis. The summary in this study inferred that: (1) There is no impact of solvency with Debt-to-Asset Ratio (DAR) on the SDGs disclosure positively. (2) There is no impact of solvency with Debt-to-Equity Ratio (DER) on the SDGs disclosure negatively. (3) Firm size is examined as a control variable for solvency about the DAR and DER on SDGs disclosure. (4) Only 6.9 percent contribution of Solvency to predict the SDGs disclosure.

NCAF.2025.14.01.pdf

Original Research 

NCAF.2025.14.01.xml

Predicting an Impact of Solvency on the SDGS Disclosure in LQ-45 Firm Indonesia Stock Exchange Period of 2021-2023