Research Article
Analyzing the Determinants of Disclosures of Sustainability Report on LQ45 Companies
@INPROCEEDINGS{10.4108/eai.29-6-2019.2290458, author={Muhammad Khafid and Niswah Baroroh and Tusyanah Tusyanah and Vivi Ayuning Tyas}, title={Analyzing the Determinants of Disclosures of Sustainability Report on LQ45 Companies}, proceedings={Proceedings of the 5th International Conference on Science, Education and Technology, ISET 2019, 29th June 2019, Semarang, Central Java, Indonesia}, publisher={EAI}, proceedings_a={ISET}, year={2020}, month={1}, keywords={corporate governance firm growth firm size leverage profitability sustainability report}, doi={10.4108/eai.29-6-2019.2290458} }- Muhammad Khafid
Niswah Baroroh
Tusyanah Tusyanah
Vivi Ayuning Tyas
Year: 2020
Analyzing the Determinants of Disclosures of Sustainability Report on LQ45 Companies
ISET
EAI
DOI: 10.4108/eai.29-6-2019.2290458
Abstract
The objective of the study are to analyze the effects of profitability, leverage, and company size and company growth on disclosure of sustainability report and to examine the role of corporate governance as the moderating variable for the effects of profitability and leverage on disclosure of sustainability report. The research populations were companies consistently indexed by LQ45. The samples were taken by purposive sampling and got 51 units of analysis. The data were analyzed by regression. The results showed that profitability, leverage and company growth did not influence the disclosure of sustainability report. Then, company size had a negative effect on disclosure of sustainability report. Next, corporate governance moderated successfully the relationship of profitability and leverage on the disclosure of sustainability report. Thus; it is concluded that company size had a negative effect on sustainability report disclosure and corporate governance had a moderating role for the effect of profitability and leverage on disclosure of sustainability report. The novelty of the study is putting board of commissioners as the moderating variable. It is to analyze the joint effects of independent variables on sustainability report disclosure.
