The Effect of Liquidity, Firm Size, and Corporate Governance Toward Sustainability Report Disclosures (Survey on: Indonesia Sustainability Report Award Participant)

The Impact of Firm Size, Leverage, Firm Age, Media Visibility and Profitability on Sustainability Report Disclosure

“…Sustainability Reporting is a non-financial report consisting of three elements, which are economic performance, environmental performance, and social performance as well as sustainability reporting prepared based on GRI standards and GRI standards prepared as a set of interrelated standards (Gunarsih et al, 2020). SR disclosure has the objective of preparing a report related to the activities of a firm and being a factor for conveying messages to stakeholders regarding the firm's concern for social and environmental issues (Ruhana & Hidayah, 2020).…”

“…The first determinant of SR is the firm size (Mashayekhi et al, 2019). firm size is a scale that is classified in different ways such as total assets, market value, number of employees, and others (Ruhana & Hidayah, 2020). Larger firms have more stakeholders in their organization, therefore there is a tendency for these firms to seek legitimacy from more stakeholders who control the resources they need for firm operations (Abdulsalam & Babangida, 2020).…”

“…Nasir (2018) as a Menristekdikti added that SR (Sustainability Report) is a tool and impetus for firms to transparently disclose the implementation of social responsibility and its environment. Ruhana & Hidayah (2020) stated that the SR disclosure aims to prepare information related to firm activities and to convey signals to stakeholders about firm's concerns for the social and surrounding environment. Dynamic firms that put concerns on the environment and society do not only prioritize finance because they are also concerned with the interests of shareholders or investors, and stakeholders.…”

“…The objective of this study is to obtain an overview of whether firm size, leverage, firm age, media visibility, and profitability can encourage firms to disclose SR or whether firms conduct SR voluntarily because they want to be transparent and accountable to stakeholders. The novelty in this study is to combine several independent variables from past research such as research by Abdulsalam&Babangida (2020), Akbulut& Kaya (2019), Ariyani & Hartomo (2018), Fahad & Nidheesh (2020), Gunarsih et al (2020) and Ruhana & Hidayah (2020) to test the relation with SR, also this study uses a robust test that is seen from the size of a firm.…”

The Impact of Firm Size, Leverage, and Liquidity on Sustainability Report Disclosure With Profitability as Moderating Variable

“…Study has been conducted by Khafid and Mulyaningsih (2017), Barung et al (2018), Dewi and Pitriasari (2019), Tobing et al (2019), and Abdulsalam and Babangida (2020) also found that firm size had a positive influence on the disclosure of sustainability reports. In a research has been researched by Oktaviani and Amanah (2019), Hidayah et al (2019), and Ruhana and Hidayah (2020) found evidence that firm size has a negative impact on the publication of sustainability reports because sustainability reports are voluntary, hence many companies are still not involved in publishing sustainability reports. Meanwhile, research was done by Liana (2019), Prabaningrum and Pramita (2019), and Maryana and Carolina (2021) found that firm size had no impact on the sustainability report disclosure.…”