Research In Management and Accounting (RIMA)
Vol 1, No 2 (2018): December

PREDICTION SUSTAINABILITY COMPANY USING ARTIFICIAL NEURAL NETWORK

Rifa, Rizka Noor (Unknown)
Muslih, Muhamad (Unknown)



Article Info

Publish Date
28 Dec 2018

Abstract

The study aims to find out how to predict company sustainability using Artificial Neural Networks (ANN) and looks at the relationship of board tenure, board age, company size, profitability, leverage, and liquidity in predicting sustainability of Asia Sustainability Reporting Rating (ASRR) participants in Indonesia period 2009-2018. Previous studies state that ANN is considered to provide accurate results in predictions. Therefore, this study uses ANN modeling for predicting sustainability. Company sustainability is assessed by analyzing sustainability performance in the Company’s Sustainability Report based on the Global Reporting Initiatives (GRI) G4 guidelines. The results of predictions using ANN indicate that company size, liquidity, and leverage contribute more than 50% in predicting company sustainability. Meanwhile, profitability, board age, and biard tenure contribute less than 50%.

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Journal Info

Abbrev

RIMA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Research in Management and Accounting (RIMA) is peer reviewed journal published by Faculty of Business Widya Mandala Catholic University Surabaya. RIMA receives rigorous articles and contains the original of research paper. It covers the results of newest research and focuses on the issue related to ...