Proceedings of the 5th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2022, 9-10 August 2022, Semarang, Indonesia

Research Article

The Effect of Profitability and the Board Directors on the Disclosure of Sustainability Report

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  • @INPROCEEDINGS{10.4108/eai.9-8-2022.2338625,
        author={Bestari Dwi Handayani and Niswah  Baroroh and Ain  Hajawiyah and Sabila  Azahra},
        title={The Effect of Profitability and the Board Directors on the Disclosure of Sustainability Report},
        proceedings={Proceedings of the 5th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2022, 9-10 August 2022, Semarang, Indonesia},
        publisher={EAI},
        proceedings_a={ICE-BEES},
        year={2023},
        month={11},
        keywords={profitability board of directors sustainability report},
        doi={10.4108/eai.9-8-2022.2338625}
    }
    
  • Bestari Dwi Handayani
    Niswah Baroroh
    Ain Hajawiyah
    Sabila Azahra
    Year: 2023
    The Effect of Profitability and the Board Directors on the Disclosure of Sustainability Report
    ICE-BEES
    EAI
    DOI: 10.4108/eai.9-8-2022.2338625
Bestari Dwi Handayani1,*, Niswah Baroroh1, Ain Hajawiyah1, Sabila Azahra1
  • 1: Universitas Negeri Semarang
*Contact email: bestarihandayani@mail.unnes.ac.id

Abstract

The company's business activities cause environmental damage, this shows that the company in addition to paying attention to the operational and financial aspects of the company, the company must also care about the environmental damage losses that must be borne by the community as a result of the company's business activities. Information regarding the impact of the company's economic, social and environmental activities is disclosed through a sustainability report as a voluntary report which is presented separately from the annual report. The purpose of this study was to determine the effect of profitability and the board of directors on the disclosure of the sustainability report. The population of this study is companies listed on the Indonesia Stock Exchange (IDX) which publish annual reports and sustainability reports for the period 2017-2021 except for the financial sector. The analytical tools used in this research are descriptive analysis and inferential analysis. Descriptive statistical analysis is used to provide an overview or description of data seen from the average value (mean), standard deviation, maximum, and minimum. Meanwhile, the inferential analysis in this study uses multiple regression tests. All analyzes in this study were processed using the IBM SPSS 26 program. The results show that profitability and the board of directors influence the disclosure of the sustainability report.