Open AccessFactors Affecting Sustainability Reporting Disclosure
Author(s) -
Galuh Artika Febriyanti
Publication year - 2021
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2021.v31.i12.p12
Subject(s) - sustainability reporting , profitability index , leverage (statistics) , accounting , business , sustainability , stock exchange , publication , population , annual report , finance , medicine , environmental health , advertising , statistics , ecology , mathematics , biology
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.
Keywords : Firm Size; Woman Presence On Board Of Commissioners; Woman Presence On Board Of Directors; Profitability; Leverage.