Open AccessTHE EFFECT OF GOOD CORPORATE GOVERNANCE, PROFITABILITY AND COMPANY SIZE ON SUSTAINABILITY REPORT DISCLOSURE
Author(s) -
Putri Renalita Sutra Tanjung
Publication year - 2021
Publication title -
epra international journal of economics, business and management
Language(s) - English
Resource type - Journals
ISSN - 2347-4378
DOI - 10.36713/epra8161
Subject(s) - profitability index , nonprobability sampling , sustainability , business , corporate governance , accounting , finance , ecology , population , demography , sociology , biology
This study aims to analyze the influence of Good Corporate Governance, Profitability, Good Corporate Governance, and Company Size on Sustainability Report Disclosure. The sampling technique used was purposive sampling. The research was conducted on the participating companies of the Indonesia Sustainability Report Award (ISRA) during the 2015-2019 period. The purpose of this study was to determine the effect of Good Corporate Governance, Profitability and Company Size on Sustainability Report Disclosure. The results of this study indicate that the profitability and size of the company have no effect on the Sustainability Report Disclosure. Good Corporate Governance has a significant effect on Sustainability Report Disclosure.