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Company Characteristics and Good Corporate Governance Influence Sustainability Report Disclosure

In: Proceedings of the Conference on SDGs Transformation Through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023)

Author

Listed:
  • Deni Juliasari

    (Institut Teknologi Dan Bisnis Widya Gama Lumajang, Department of Accounting)

  • Nural Jadid

    (Institut Teknologi Dan Bisnis Widya Gama Lumajang, Department of Accounting)

  • Fetri Setyo Liyundira

    (Institut Teknologi Dan Bisnis Widya Gama Lumajang, Department of Accounting)

  • Selvia Roos Ana

    (Institut Teknologi Dan Bisnis Widya Gama Lumajang, Department of Accounting)

Abstract

Company Characteristics and Good Corporate Governance Influence Sustainability Report Disclosure testing was carried out using the linear regression method using the Eviews application to analyze Sustainability Report Disclosure problems in Banking Companies Listed on the Indonesia Stock Exchange. Profitability harms sustainability report disclosure, leverage has no effect on sustainability report disclosure, company size has a positive effect on sustainability report disclosure and Good Corporate Governance does not affect sustainability report disclosure.

Suggested Citation

  • Deni Juliasari & Nural Jadid & Fetri Setyo Liyundira & Selvia Roos Ana, 2023. "Company Characteristics and Good Corporate Governance Influence Sustainability Report Disclosure," Advances in Economics, Business and Management Research, in: Imam Abrori & Indrian Supheni & Muhammad Mudhofar & Wahyuning Murniati & Nico Irawan & Arfan Ikhsan (ed.), Proceedings of the Conference on SDGs Transformation Through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023), pages 188-192, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-346-7_35
    DOI: 10.2991/978-94-6463-346-7_35
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