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All Journal E-Jurnal Akuntansi
I Dewa Ayu Adnyaswari
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Company Size, Industry Profile and Disclosure Intensity of Sustainability Reporting on Companies Winning Environmental, Social, Governance Awards I Dewa Ayu Adnyaswari; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol. 33 No. 7 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

This study aims to determine the effect of company size and industryprofile on the intensity of disclosure of sustainability reporting. Theresearch population is 119 companies that won the Environmental,Social, Governance (ESG) Awards. The sample selection used apurposive sampling technique and a sample of 72 companies wasobtained during the study period. The analysis technique used in thisresearch is multiple linear regression analysis. The results of the studystate that company size has a positive effect on the intensity of disclosureof sustainability reporting and industry profile also has a positive effecton the intensity of disclosure of sustainability reporting in companiesthat win ESG Awards.
Co-Authors Ni Putu Sri Harta Mimba