Factors Affecting Sustainability Reporting Disclosure
| Main Author: | Febriyanti, Galuh Artika |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2021
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| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/77831 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/77831/42405 |
Daftar Isi:
- 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.