scholarly journals Analysis on the Effect of Company Size, Company Type, and Profitability on Sustainability Report Based on GRI Index

2021 ◽  
Author(s):  
Baby Fadilla ◽  
Nurafni Eltivia ◽  
Edi Winarto
Keyword(s):  
Company Size ◽  
Sustainability Report

scholarly journals Apakah Ukuran Perusahaan dan Kinerja Keuangan Mempengaruhi Perusahaan dalam Mengungkapkan Sustainability Report ?

2020 ◽  
Vol 4 (1) ◽  
pp. 1-9
Author(s):  
Dwi Indah Lestari ◽  
Merta Noer Vadila
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Quantitative Approach ◽  
Company Size ◽  
Return On Assets ◽  
Sustainability Reports ◽  
Sustainability Report ◽  
Descriptive Method

One way to increase corporate awareness and responsibility for the environment can be done through Sustainability reports. The purpose of this study is to analyze the effect of company size and financial performance on the disclosure of Sustainability Reports on non-financial sector companies listed on the Stock Exchange in 2017-2018 both partially and simultaneously. Company size is measured using total assets while financial performance is measured using the ratio of Return on Assets. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) and uses an associative descriptive method with a quantitative approach. This research uses purposive sampling method. The results of this study indicate that both partially and simultaneously, company size and financial performance do not significantly influence the disclosure of Sustainability Report elements. Keywords : Sustainability Report, Companies’ size, Financial Performance

scholarly journals The Effect of Company Size, Financial Performance, and Corporate Governance on the Disclosure of Sustainability Report

2020 ◽  
Vol 9 (2) ◽  
pp. 116-122
Author(s):  
Indrianingsih Indrianingsih ◽  
Linda Agustina
Keyword(s):  
Audit Committee ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Analysis Data ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Tool ◽  
Negative Effect ◽  
Data Collection Technique ◽  
Sustainability Report

The purpose of this research is to analyze the effect of company size, profitability, leverage, liquidity, company activities, board directors, independent commissioners, and audit committee on sustainability report disclosure. The population of this research was non-financial companies listed on the IDX in 2013-2017 as many as 483 companies. The sample was selected using purposive sampling technique and obtained 17 samples with 5 years of observation so there were 85 units of analysis. Data collection technique used documentation technique. The analysis tool to test hypothesis was multiple linear regression analysis. The results show that variables of liquidity and audit committee have a positive effect on the sustainability report disclosure. Leverage has a negative effect on sustainability report disclosure. Meanwhile, company size, profitability, company activities, board of directors, and independent commissioners do not affect on sustainability report disclosure. The conclusion in this research is variables of leverage, liquidity, and audit committee can provide an important role in sustainability report disclosure. The suggestion for the next researcher is to pay attention to the calculation of corporate ratio, whether using net sales or gross sales.

scholarly journals THE EFFECT OF GOOD CORPORATE GOVERNANCE, PROFITABILITY AND COMPANY SIZE ON SUSTAINABILITY REPORT DISCLOSURE

2021 ◽  
pp. 69-80
Author(s):  
Putri Renalita Sutra Tanjung
Keyword(s):  
Corporate Governance ◽  
Sampling Technique ◽  
Company Size ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Sustainability Report

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.

scholarly journals Pengaruh Ukuran Perusahaan dan Corporate Governance Terhadap Konerja Keuangan Dengan Pengungkapan Sustaunability Report Sebagai Variabel Intervening

2019 ◽  
Vol 2 (2) ◽  
pp. 147-169
Author(s):  
Ananda Muliaturrohmah Ikhwani ◽  
Irma Paramita ◽  
Karsam Sunaryo
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Company Size ◽  
Small Companies ◽  
Past Performance ◽  
The Board Of Directors ◽  
Sustainability Reports ◽  
Sustainability Report

Financial performance can provide an overview of past performance and future prospects of a company. Many companies carry out business activities related to nature but do not disclose sustainability reports. Companies that have a large company size should disclose more information than small companies, including disclosures about the implementation of Corporate Governance and sustainability reports disclosure. With these disclosures of information, it is expected to increase public trust in the company and improve the company's financial performance. This research aims to obtain evidence that company size and Corporate Governance influence financial performance, and the role of Sustainability Report disclosure as mediating the relationship between these variables in nine state-owned enterprises and the mining sector for five years (2013-2017). The results of this study indicate that (1) company size has effects on financial performance; (2) audit committee has effects on financial performance; (3) the board of directors does not affect financial performance; (4) company size has not affect the disclosure of sustainability report; (5) the audit committee has not affect the disclosure of sustainability report; (6) the board of directors has effect the disclosure of sustainability report; and (7) Sustainability Report disclosure can’t mediate the influence between company size/Corporate Governance on financial performance.

scholarly journals The Effect of Liquidity, Leverage, and Audit Committee on Sustainability Report Disclosure with Profitability as a Mediating Variable

2020 ◽  
Vol 9 (2) ◽  
pp. 95-102
Author(s):  
Devi Sonia ◽  
Muhammad Khafid
Keyword(s):  
Empirical Evidence ◽  
Indirect Effect ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Units Of Analysis ◽  
Sustainability Report

The purpose of this study is to obtain empirical evidence about the role of profitability in mediating the effect of liquidity, leverage, and company size to sustainability report disclosure. The population in this study were non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 from 465 companies. The sampling technique used purposive sampling method and produced a sample of 25 companies with 75 units of analysis. This study used path analysis with the help of IBM SPSS 21 software. The results of the analysis show that liquidity and leverage have a negative and significant effect on sustainability report disclosure. Audit committee and profitability have a positive and significant effect on sustainability report disclosure. Liquidity and leverage have a positive and significant effect on profitability. The audit committee has no effect on profitability. Profitability is successful in mediating the indirect effect of liquidity and leverage on sustainability report disclosure. However, profitability has failed in mediating the indirect influence between the audit committee on sustainability report disclosure. The conclusion of this study is liquidity, leverage, audit committee, and profitability have an important role in disclosure of sustainability report.

scholarly journals Analisis Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan terhadap Pengungkapan Sustainability Report

2020 ◽  
Vol 4 (1) ◽  
pp. 16
Author(s):  
Robby Krisyadi ◽  
Elleen Elleen
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Company Size ◽  
Additional Information ◽  
Negative Results ◽  
Sustainability Reports ◽  
Sustainability Report

The objective of this study is to examine and analyze the correlation of company characteristics and corporate governance towards sustainability report disclosure. The company characteristics mentioned before consist of company size, leverage level, profitability level, and liquidity level, while the corporate governance consist of the board of directors’s meeting frequency and audit committee’s meeting frequency. Companies listed in the Indonesia Stock Exchange from 2014 to 2018 are the objects of this research. Data that needs to be collected are financial reports, annual reports, and sustainability reports if available. Purposive sample is the sampling technique used in this study by establishing certain characteristics that are in line with the objectives of the study. There are 301 companies used as samples. The data that has been collected will then be processed with a software called SPSS Version 22 which is analyzed with the logistic regression model. The test results in this study explain that company size, profitability, and the board of directors have a positive effect on sustainability report disclosure, while leverage and the audit committee don’t have any significant effects on the sustainability report disclosure. In addition, there are also significant negative results indicated by the liquidity variable on the sustainability report disclosure. This is triggered by the company's poor financial condition, so companies with low liquidity tend to disclose more additional information such as sustainability reports so that investors will continue to invest in the company.

scholarly journals THE EFFECT OF FINANCIAL PERFORMANCE, COMPANY SIZE AND GOOD CORPORATE GOVERNANCE ON SUSTAINABILITY REPORT

2020 ◽  
Vol 5 (01) ◽  
pp. 57
Author(s):  
Naili Saadah ◽  
Ratno Agriyanto ◽  
Warno Warno ◽  
Winda Putri Mustika
Keyword(s):  
Corporate Governance ◽  
Logistic Regression ◽  
Regression Analysis ◽  
Natural Resources ◽  
Financial Performance ◽  
Company Size ◽  
Quantitative Research Methods ◽  
Good Corporate Governance ◽  
Operational Activities ◽  
Sustainability Report

<p><em>Companies often take advantage of existing natural resources as suppliers of the main raw materials that are processed by the company to produce products that will be sold to consumers. The environment where natural resources are located can be interpreted as the area or community around where the company operates. Of course, the company's operational activities will have an impact on the environment, both in the form of positive and negative impacts. This research uses quantitative research methods with descriptive statistical analysis techniques. While the research hypothesis testing was carried out using regression analysis. And the regression analysis used in this research is logistic regression. By using mining companies listed on the Jakarta stock exchange during the 2015-2018 period, 44 sample companies were obtained. Logistic regression test results prove that financial performance has no effect on Sustainability Report, company size has no effect on Sustainability Report, Good Corporate Governance has a significant positive effect on Sustainability Report.</em></p>

scholarly journals Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Kepemilikan Institusional dan Pengungkapan Sustainability Report

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Ni Kadek Novita Madani ◽  
Gayatri Gayatri
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Environmental Impacts ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Company Size ◽  
Analysis Technique ◽  
Sustainability Report ◽  
Social And Environmental Impacts

Sustainability report is measurable report that published by company regarding the economic, social, and environmental impacts of the company’s activity. This study aims to find the effect of profitability, company size, company age, and institutional ownership on sustainability report disclosures. The populations were listed companies on Indonesia stock exchange in 2016-2019 and published sustainability report as a sample. The method of determining sample using purposive sampling technique which is resulted 21 companies with 77 observations. The data analysis technique using multiple linier regression analysis which results profitability have no significant effect on sustainability report disclosure, company size in negative significant effect on sustainability report, companyaage have positive significant effect on sustainability report, and institutional ownership have no significant effectaon the sustainability report disclosure. Keywords: Sustainability; Profitability; Size; Age; Institutional.

scholarly journals Determinants of Carbon Emission Disclosure in Indonesia Manufacturing Company

2021 ◽  
pp. 1-9
Author(s):  
Erwin Saraswati ◽  
Ridha Sinta Amalia ◽  
Tubandryah Herawati
Keyword(s):  
Carbon Emissions ◽  
Carbon Emission ◽  
Banking Industry ◽  
Company Size ◽  
Manufacturing Companies ◽  
Legitimacy Theory ◽  
High Profile ◽  
Low Profile ◽  
Global Concern ◽  
Sustainability Report

Climate change is caused by increasing carbon emissions and this become a global concern. Indonesia, as a significant carbon emitter, is expected to reduce carbon emissions. This study examines the factors that cause companies to disclose carbon emissions, with a sample of manufacturing companies in Indonesia, for 2016-2018. The number of samples obtained was 108 firm years. The results showed that the determinants for companies to disclose carbon emissions were profitability, type of industry and company size. This means that the higher the profitability and size of the company, the wider the disclosure of carbon emissions. Industry types are classified as high profile and low profile, in relation to contributors to carbon emissions. The higher the profile, the wider the disclosure will be, due to pressure from stakeholders. This supports the legitimacy theory. The leverage factor does not cause the company to make disclosures. This is because companies with high leverage tend to lower costs. In addition, the carbon emission disclosure report is still voluntary, so the company only discloses what is mandatory. The banking industry is required to prepare a sustainability report for 2019, so further research can use banking industry objects.

scholarly journals Good Corporate Governance, Ukuran Perusahaan, dan Sustainability Report dengan Kepemilikan Institusional Sebagai Pemoderasi

2021 ◽  
Vol 31 (6) ◽  
pp. 1451
Author(s):  
Ida Ayu Sintya Puspita Dewi ◽  
I Wayan Ramantha
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Institutional Ownership ◽  
Company Size ◽  
Sample Collection ◽  
Collection Method ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Sustainability Report

This study aims to obtain empirical evidence regarding the influence of the board of directors, independent commissioners, audit committee, and company size on the sustainability report with institutional ownership as a moderating variable. The number of samples used was 117, with the sample collection method using purposive sampling method, while the data collection method used in this study was documentation. The data analysis technique used is Moderated Regression Analysis (MRA). The results showed that the board of directors, independent commissioners, and audit committee had a positive effect on the sustainability report, while company size had no effect on the sustainability report. In addition, institutional ownership is able to moderate the influence of the board of directors, independent commissioners, and company size on the sustainability report. Meanwhile, institutional ownership was not able to moderate the effect of the audit committee on the sustainability report. Keywords: Good Corporate Governance; Sustainability Report.

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