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Effect of Foreign Ownership, Company Age and Profitability on the Quality of Sustainability Reports

In: Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-10 2022)

Author

Listed:
  • Irwandi Irwandi

    (Universitas Negeri Padang)

  • Nurzi Sebrina

    (Universitas Negeri Padang)

Abstract

This research aims to determine the impact of foreign ownership, company age and profitability on the quality of sustainability reports. The populace in this consider are companies that distribute maintainability reports on the Indonesian Stock Trade in 2016 – 2020 and the test was carried out employing a purposive sampling technique. After doing the research, 35 samples were obtained with a total of 175 observations. Sustainability Report Quality is used as the dependent variable, while foreign ownership, company age, and profitability are used as independent variables. The data were processed using the Eviews 12 application student version. The result shows that foreign ownership that counted by foreign share ownership has no significant effect to sustainability report quality. But foreign ownership that counted by foreign subsidiary indicator has negative significant effect to sustainability report quality. Company age that counted by firm age and firm age BEI indicator has positive significant effect to sustainability report quality. And profitability that counted by ROA indicator has negative significant effect to sustainability report quality, but productivity that counted by ROE pointer has no noteworthy impact to sustainability report quality.

Suggested Citation

  • Irwandi Irwandi & Nurzi Sebrina, 2025. "Effect of Foreign Ownership, Company Age and Profitability on the Quality of Sustainability Reports," Advances in Economics, Business and Management Research, in: Firman Firman & Shuhymee Shuhymee & Rangga Handika & Muhammad Rizky Prima Sakti & Astri Yuza Sari & (ed.), Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-10 2022), pages 144-159, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-839-4_14
    DOI: 10.2991/978-94-6463-839-4_14
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