Social Economics and Ecology International Journal (SEEIJ)
Vol. 2 No. 1 (2018): March

THE EFFECT OF FIRM’S CHARACTERISTIC AND CORPORATE GOVERNANCE TO SUSTAINABILITY REPORT DISCLOSURE

Lucia Lucia (Bina Nusantara University)
Rosinta Ria Panggabean (Bina Nusantara University)

Article Info

Publish Date
17 Mar 2018

Abstract

The purpose of this study was to analyze the effect of company’s characteristic which are profitability (ROA), leverage (DER), liquidity (CR), company size (SIZE), and corporate governance proxied by board of directors and audit committee (KA) to disclosure of sustainability reports (SR). The study had 105 samples of manufacturing companies listed in Indonesia StockExchange and 262 manufacturing companies listed on Malaysia Exchange in year 2013-2015. Data analysis using regression logistic method with E-views version 9. Hypothesis testing results show that the partial results of hypothesis testing variable DER, CR, and Directors do not have significant effect on internet financial reporting, but ROA and SIZE have significant influence on sustainability report disclosure (SR) of manufacturing companies listed in IDX and Bursa Malaysia.

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Journal Info
Social Economics and Ecology International Journal (SEEIJ)
Website

Abbrev

seeij

Publisher

Universitas Bina Nusantara

Subject

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Social Sciences Other

Description

Social Economics and Ecology International Journal (SEEIJ) is a Half Yearly, Refereed, blind Peer Reviewed, and an Open Access Journal published by Community Development Academic (CDA) of BINUS University. SEEIJ s devoted to improving knowledge and practice in the field of purposive community ...