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All Journal MIMBAR : Jurnal Sosial dan Pembangunan
Yuni Rosdiana
Universitas Trisakti
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Does Company Size Moderating The Effect of Sustainability Report Disclosure on Performance? Yuni Rosdiana; Susi Dwi Mulyani
MIMBAR : Jurnal Sosial dan Pembangunan Volume 39, No. 1, (June 2023) [Accredited Sinta 2, No 10/E/KPT/2019]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mimbar.v39i1.2192

Abstract

Abstract This study intends to investigate and analyze the effect of sustainability report disclosure on financial performance, the effect of company size on financial performance, and the moderating influence of company size on the relationship between sustainability report disclosure and financial performance. The employed research design is descriptive and associative, with a sample of thirteen LQ 45 companies from 2017 to 2021 that meet the inclusion criteria, selected using purposive sampling. This study utilized secondary data collected from the Indonesia Stock Exchange's (IDX) website-accessible annual reports. According to the study's findings, sustainability report disclosure has a positive impact on financial performance, company size has a positive impact on financial performance, and company size moderates the relationship between sustainability report disclosure and financial performance.
Co-Authors Susi Dwi Mulyani