Pengaruh corporate governance, kinerja keuangan, dan karakteristik perusahaan terhadap pengungkapan sustainability report

Rohim, Aprillia Fajar and Syurmita (2021) Pengaruh corporate governance, kinerja keuangan, dan karakteristik perusahaan terhadap pengungkapan sustainability report. Al Hisbah: Jurnal Akuntansi Keuangan dan Syariah, 8 (1). ISSN 2089-7162

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Abstract

This study aims to find empirical evidence about the effect of good governance, financial performance, and company size on disclosure of sustainability reporting. Sustainability reports are measured using the GRI index, governance committees are measured by dummy variables, financial performance is measured by profitability, and company size is measured using company assets. The sample selection method is purposive sampling. Secondary data is used for 54 mining companies listed on the Indonesian Stock Exchange. The data analysis method is multiple linear regression. The results showed that the governance committee, profitability and company size had a significant effect on the sustainability report disclosure.

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