IMPACT OF PROFITABILITY, TYPE OF INDUSTRY, AND COMPANY SIZE ON THE SUSTAINABILITY REPORT (COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR 2018-2021 PERIOD)
Galang Budi Prayoga , Hadri Mulya
Department of Magister Accounting, Mercu Buana University, Indonesia
The purpose of this study is to determine the disclosure of sustainability reports for Indonesian non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. This research also aims to examine the factors that influence the decision to issue a sustainability report. The independent variables used in this study are profitability, type of industry and company size. The dependent variable used is the disclosure of the sustainability report. The population used are companies listed on the Indonesia Stock Exchange (IDX) with the exception of the financial sector which has been required by the OJK to make a sustainability report. The samples used for each type of industry were around 25 companies with a total sample of 823 companies from 10 different types of industries. This study uses logistic regression analysis with a dummy of 0 for companies that do not publish sustainability reports and 1 for companies that publish sustainability reports. The results of this study indicate that profitability has no significant effect on the disclosure of sustainability reports. The type of industry has a significant and positive effect on the disclosure of sustainability reports. Meanwhile, company size has a significant and negative effect on the disclosure of sustainability reports.
Keywords: Sustainability Report , Profitability , Type of Industry, Company Size
Journal Name :
EPRA International Journal of Multidisciplinary Research (IJMR)
Published on : 2023-03-16