Open AccessThe Effect of Company Characteristics and Sales Growth on Sustainability Report
Author(s) -
Riaty Handayani
Publication year - 2021
Publication title -
journal of scientific research and reports
Language(s) - English
Resource type - Journals
ISSN - 2320-0227
DOI - 10.9734/jsrr/2021/v27i1230473
Subject(s) - sustainability , return on assets , leverage (statistics) , profitability index , stock exchange , business , audit , sustainability reporting , return on equity , accounting , stock (firearms) , industrial organization , marketing , finance , engineering , computer science , ecology , machine learning , biology , mechanical engineering
The sustainability of manufacturing companies is still an issue for innovative business activities in meeting the needs of future generations. The problem that becomes the urgency of this research is that return on assets, leverage, and sales growth affects the sustainability report. For this reason, quantitative research with multiple regression analysis is carried out for testing and examining the effect of company characteristics and sales growth on the sustainability report. The data used in this study is secondary data in the form of financial statements of each sample company, namely manufacturing companies that have been audited to be reported to the Indonesia Stock Exchange (IDX) from 2015-2019. Measurements in company characteristics are measured by return on assets (ROA), Leverage, and company growth. The Technology Readiness Level (TKT) is a proof-of-concept of important analytical and experimental functions and/or characteristics. The output of this research design is an international journal.
In this study, the results show that profitability and sales growth have a significant effect on the sustainability report and company size has no significant effect on the sustainability report.