Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Media Riset Akuntansi Auditing & Informasi
Adventia Evangelia
Program Studi Akuntansi, Fakultas Bisnis dan Ekonomika Universitas Surabaya, Jawa Timur, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Media Riset Akuntansi Auditing

 1 
FIRM CHARACTERISTICS AND DISCLOSURE OF MATERIALITYASSESSMENT IN SUSTAINABILITY REPORTS Rizky Eriandani; Adventia Evangelia
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.19577

Abstract

This research aims to examine the influence of financial performance, leverage, corporate governance, dan company size on the level of disclosure of materiality assessments in sustainability reports published by 177 public business entities in Indonesia in the 2020-2022 period, yielding a total of 531 firm-year observation. The variables used are the scoring results from content analysis of sustainability report (MDISC), return on asset ratio (ROA), market to book ratio (MTB), debt to equity ratio (DER), audit committee size (ACSIZE), number of independent commissioners (INDBOD), and the natural logarithm of total assets (SIZE) which are tested using ordinal logistic regression. The results show that ROA, MTB, ACSIZE and SIZE have influence on the level of disclosure of materiality assessments, while DER and the INDBOD have no effect. This research findings are useful for business entities and regulators in order to develop quality in sustainability reporting practices to increase transparency and accountability.
Co-Authors Rizky Eriandani