Articlediamond2021

The Impact of Firm Size, Leverage, Firm Age, Media Visibility and Profitability on Sustainability Report Disclosure

39 citations0/0 files storedJurnal Keuangan dan Perbankan

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Corporate Social Responsibility Reporting Accounting and Financial Management Corporate Governance and Financial Management

Abstract

This study aims to see the impact of firm size, leverage, firm age, media visibility, and industry affiliation on sustainability reporting disclosure as measured by the score of the GRI indicator. This study uses multiple linear regressions with E-views software. This study also utilizes pollution from firms that are admitted to the LQ 45 index listed on the BEI from 2014 to 2018. The research sample used was 18 purposive sampling method selected firms. The results of this study that have been processed simultaneously are that firm size, leverage, firm age, media visibility and profitability have a significant impact on SR disclosure. Partially, Firm Size and Media Visibility do not have a significant impact on SR disclosure. Leverage and Firm Age have a negative and significant impact on SR disclosure, while profitability has a positive and significant impact on SR disclosure. DOI: https://doi.org/10.26905/jkdp.v25i1.4941

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References

2013Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research 2016What are the drivers of sustainability reporting? A systematic review 2020Sustainability reporting and performance of MENA banks: is there a trade-off?2020Determinants of CSR disclosure: an evidence from India 2018The Relationship between Firm Size and Age, and Its Social Responsibility Actions—Focus on a Developing Country (Romania)2017Corporate attributes affecting sustainability reporting: an Indian perspective 2016Sustainability Reporting in Family Firms: A Panel Data Analysis 2020Determinants of Sustainability Disclosure: Empirical Evidence from Vietnam

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