JAF- Journal of Accounting and Finance
Vol 4 No 1 (2020): JAF- Journal of Accounting and Finance

FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN LAPORAN KEBERLANJUTAN (STUDI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2017)

Arini Jembar Rahayu (Universitas Telkom)
Cahyaningsih - (Telkom University)

Article Info

Publish Date
30 Mar 2020

Abstract

The research objective is to determine the effect of sales growth, profitability, corporate governance, and company size simultaneously and partially on the sustainability report of non-financial companies listed on the Indonesia Stock Exchange for the period of 2016-2017. The method used is panel data regression analysis and the results of the study found that simultaneous sales growth, profitability, corporate governance, and company size influence the disclosure of sustainability reports. Partial testing only profitability and company size that affect the disclosure of sustainability reports.

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Journal Info
JAF- Journal of Accounting and Finance
Website

Abbrev

jaf

Publisher

Universitas Telkom

Subject

Economics, Econometrics & Finance

Description

JAF-Journal of Accounting and Finance publishes papers in issues related to accounting and finance, including: Accounting and Financial Information, Accounting Information Systems, Auditing, Behavioral financial and accounting research, Corporate finance, Cost Accounting, Ethical Issues in ...