Factors Affecting Sustainability Reporting Disclosure

Febriyanti, Galuh Artika (2021) Factors Affecting Sustainability Reporting Disclosure. E-Jurnal Akuntansi, 31 (12). pp. 3195-3206. ISSN e-ISSN 2302-8556

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Abstract

The aim is to determine the factors affecting sustainability reporting with a focus on firm age, woman presence, profitability, and leverage. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Total population consist of 103 firm-years that consistently publish sustainability reporting for the period 2018-2020. samples consist of 33 firm-years based on the criteria.Testing the data using multiple linear regression, the results showed that firm size, woman presence on board of commissioners’, and profitability do not have a significant effect on the sustainability reporting disclosure. However, woman presence on board of directors and leverage had a significant effect on the sustainability reporting disclosure.

Item Type:	Article
Uncontrolled Keywords:	Firm Size; Woman Presence On Board Of Commissioners; Woman Presence On Board Of Directors;Profitability;Leverage
Subjects:	H Social Sciences > HG Finance
Divisions:	Polytechnic > Diploma in Accounting
Depositing User:	GALUH ARTIKA FEBRIYANTI
Date Deposited:	29 Dec 2021 13:45
Last Modified:	05 Dec 2022 06:34
URI:	http://repository.ubaya.ac.id/id/eprint/40865

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