Open AccessFAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN LAPORAN KEBERLANJUTAN (STUDI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2017)
Author(s) -
Arini Rahayu
Publication year - 2020
Publication title -
jaf (journal of accounting and finance)
Language(s) - English
Resource type - Journals
ISSN - 2581-1088
DOI - 10.25124/jaf.v4i1.2233
Subject(s) - profitability index , business , stock exchange , panel data , corporate governance , accounting , sustainability , business administration , finance , econometrics , economics , ecology , biology
The research objective is to determine the effect of sales growth, profitability, corporate governance, and company size simultaneously and partially on the sustainability report of non-financial companies listed on the Indonesia Stock Exchange for the period of 2016-2017. The method used is panel data regression analysis and the results of the study found that simultaneous sales growth, profitability, corporate governance, and company size influence the disclosure of sustainability reports. Partial testing only profitability and company size that affect the disclosure of sustainability reports.