Research Article
The Determinant of Sustainability Report Disclosure with GCG as a Moderating Variable (Asian Companies Participating in ASRA 2017-2018)
@INPROCEEDINGS{10.4108/eai.27-7-2021.2316896, author={Maylia Pramono Sari and Surya Raharja and Syam Widya and Maulia Fitriani}, title={The Determinant of Sustainability Report Disclosure with GCG as a Moderating Variable (Asian Companies Participating in ASRA 2017-2018)}, proceedings={Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 July 2021, Semarang, Indonesia}, publisher={EAI}, proceedings_a={ICE-BEES}, year={2022}, month={3}, keywords={company growth industry type leverage governance committee audit committee board of directors sustainability report}, doi={10.4108/eai.27-7-2021.2316896} }- Maylia Pramono Sari
Surya Raharja
Syam Widya
Maulia Fitriani
Year: 2022
The Determinant of Sustainability Report Disclosure with GCG as a Moderating Variable (Asian Companies Participating in ASRA 2017-2018)
ICE-BEES
EAI
DOI: 10.4108/eai.27-7-2021.2316896
Abstract
This study aims to examine and analyze the effect of company growth, industry type and leverage on the level of sustainability report disclosure using GCG indicators as moderating variables. 25 companies that received awards at The Asia Sustainability Reporting Awards (ASRA) in 2017-2018 were used as samples in this study. This study uses secondary data in the form of financial statements and company sustainability reports. The data analysis technique was carried out with Moderated Regression Analysis (MRA) using IBM SPSS Statistics 22 software. The results showed that company growth, industry type and leverage simultaneously affected the level of sustainability report disclosure. While partially shows that company growth, industry type and leverage do not affect the level of sustainability report disclosure. However, the audit committee has been proven to strengthen the relationship between industry types and the level of sustainability report disclosure. And the number of members of the board of directors is proven to weaken the relationship of leverage to the level of sustainability report disclosure. while the governance committee variables is not proven as moderating variables. Suggestions that the researcher can give to the next researcher are expected to add an observation period to obtain a larger amount from the sample of this study. And it is expected to be able to use other variables to obtain maximum research results.