The Effect of Company Characteristics on the Extent of Sustainability Report Disclosures

Bahtiar Effendi

Proceedings of The First International Conference on Global Innovation and Trends in Economy, InCoGITE, 7 November 2019, Tangerang, Banten, Indonesia

Research Article

The Effect of Company Characteristics on the Extent of Sustainability Report Disclosures

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@INPROCEEDINGS{10.4108/eai.7-11-2019.2295237,
    author={Bahtiar  Effendi},
    title={The Effect of Company Characteristics on the Extent of Sustainability Report Disclosures},
    proceedings={Proceedings of The First International Conference on Global Innovation and Trends in Economy,  InCoGITE, 7 November 2019, Tangerang, Banten, Indonesia},
    publisher={EAI},
    proceedings_a={INCOGITE},
    year={2020},
    month={5},
    keywords={sustainability report company characteristics accounting},
    doi={10.4108/eai.7-11-2019.2295237}
}

Bahtiar Effendi
Year: 2020
The Effect of Company Characteristics on the Extent of Sustainability Report Disclosures
INCOGITE
EAI
DOI: 10.4108/eai.7-11-2019.2295237

Bahtiar Effendi¹^,*

1: Universitas Matana

*Contact email: bahtiar.effendi90@gmail.com

Abstract

This study aims to examine the characteristics of the company consisting of leverage, profitability, company size, and company age to the extent of disclosure of sustainability report. There are 48 companies engaged in manufacturing of chemical and animal feed sub-sectors in 2012-2017 as samples. These samples were selected using the purposive sampling method. Then the data are analyzed using multiple regression methods. The results of the study show that company characteristics that are proxied by leverage, profitability, company size, and company age do not affect the extent of disclosure of sustainability report

Keywords: sustainability report company characteristics accounting

Published: 2020-05-15
Publisher: EAI

: http://dx.doi.org/10.4108/eai.7-11-2019.2295237