Articlegreen2019

Factors affecting the disclosure of sustainability reporting

Nurul Hidayah · Ahmad Badawi · Lucky Christ Nugroho

31 citations0/0 files storedInternational Journal of Commerce and Finance (Istanbul Commerce University)

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

This study examines the factors that influence the sustainability of the company's disclosure has registered at Indonesia Sustainability Award (ISRA). Data were taken from 2012 to 2017 and became a sample of 9 companies featured in the ISRA. Regression analysis was used to examine the effect of factors (Current Ratio, Size, Type Industry, Social Responsibility Committee and meetings of the audit committee) on the disclosure of sustainability reporting. Result of regression explains that the variable Current Ratio (CR), Size and Audit Committee Meetings significant effect, while the governance committee and the type of industry effect are not significant. Therefore, Companies are growing fast in asset and have a large debt must disclose the information in a sustainability report.

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References

1982Modern Portfolio Theory and Investment Analysis.2016Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance 2001Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension 2009Corporate governance and voluntary disclosure in corporate annual reports of Malaysian listed firms 2002Environmental initiatives: towards triple‐bottom line reporting 2010Sustainability Reporting In A Global Context: What Are The Characteristics Of Corporations That Provide High Quality Sustainability Reports An Empirical Analysis 2017The Relationship between Firm Characteristics and the Disclosure of Sustainability Reporting 2017Fundamental Versus Technical Analysis of Investment: Case Study of Investors Decision in Indonesia Stock Exchange

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