Research Article
The Effect of Firm Size and Industry Type on Environmental Social Governance Disclosure
@INPROCEEDINGS{10.4108/eai.13-9-2023.2341229, author={Amalia Junita and Lindrianasari Lindrianasari and Ade Widiyanti}, title={The Effect of Firm Size and Industry Type on Environmental Social Governance Disclosure}, proceedings={Proceedings of the 6th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2023, 13-14 September 2023, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICEBE}, year={2023}, month={12}, keywords={firm size industry type environmental social governance disclosure}, doi={10.4108/eai.13-9-2023.2341229} }- Amalia Junita
Lindrianasari Lindrianasari
Ade Widiyanti
Year: 2023
The Effect of Firm Size and Industry Type on Environmental Social Governance Disclosure
ICEBE
EAI
DOI: 10.4108/eai.13-9-2023.2341229
Abstract
This study aims to examine the effects of Firm Size and Industry Type on Environmental Social Governance Disclosure. This research uses a sample of companies registered in Indonesia Stock Exchange. There were 68 companies in this study with a period of 2 years observation. Using a purposive sampling method, the research sample consisted of 136 financial statements. Hypothesis in this study, it was tested multiple regression. The result of Adjusted R2 8,3% obtained value variation of Environmental Social Governance Disclosure can be explained independently this research indicates variables there are company size and industry type to Environmental Social Governance Disclosure 91,7% can be explained by other variables outside model. The research has the result that firm size have an effect on Environmental Social Governance Disclosure and industry type has no effect on Environmental Social Governance Disclosure.
