Analyzing the Determinants of Disclosures of Sustainability Report on LQ45 Companies

Khafid, Muhammad; Baroroh, Niswah; Tusyanah, Tusyanah; Tyas, Vivi

doi:10.4108/eai.29-6-2019.2290458

Cited by 2 publications

(1 citation statement)

References 11 publications

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“…The level of sustainability report disclosure in Indonesia is still relatively low. This is based on the finding by Khafid et al [5] who examined the firms listed in LQ45 index over the period 2015-2017. The finding shows that average disclosure of sustainability reports is only 32%.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Company Size and Audit Committee on Sustainability Reporting

Baroroh¹,

Ardelia²,

Yanto³

et al. 2022

Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 Jul

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This research aims to empirically tested the influence of the size of company on the disclosure of sustainability reports with the audit committee as moderating. The research population is 61 companies listed in LQ45 from 2017 to 2019. The sample is selected using the purposive sampling technique to obtain 21 companies with 51 units of analysis. The data are analyzed using descriptive statistics and moderated regression analysis test. The results show that the company size harms the disclosure of sustainability report and the committee of audit can improve the effect of size on sustainability report disclosure.

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Section: Introductionmentioning

confidence: 99%

The Effect of Company Size and Audit Committee on Sustainability Reporting

Baroroh¹,

Ardelia²,

Yanto³

et al. 2022

Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 Jul

Self Cite

View full text Add to dashboard Cite

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Good corporate governance as moderation on sustainability report disclosure

Sari,

Dewi,

Raharja

et al. 2023

JGR

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This study aims to analyze the financial indicators on the disclosure of sustainability reports, and the role of good corporate governance can strengthen the disclosure of sustainability reports. The novelty of this research is the role of the moderating variable of the audit committee and the board of directors is expected to be able to provide a solution to the inconsistency of the results of previous studies. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017–2019 period because they are high-profile companies that significantly impact environmental damage. This study shows that the variables of liquidity, profitability, and leverage have a positive influence on the disclosure of the sustainability report, while the size of the company has a negative effect (Aniktia & Khafid, 2015). The board of directors can strengthen the relationship between company size and profitability in the disclosure of sustainability reports and weaken the relationship between company size, liquidity, profitability, and leverage in the disclosure of sustainability reports. Companies can use the results of this study to consider the application of sustainability reports and investors can increase their attention to financial reports and sustainability in choosing where to invest.

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Analyzing the Determinants of Disclosures of Sustainability Report on LQ45 Companies

Cited by 2 publications

References 11 publications

The Effect of Company Size and Audit Committee on Sustainability Reporting

The Effect of Company Size and Audit Committee on Sustainability Reporting

Good corporate governance as moderation on sustainability report disclosure

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