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All Journal JBMR: Journal of Business and Management Review
Imanda Firmantyas Putri Pertiwi
Departement of Management Islamic Business, Faculty of Economic and Islamic Business, IAIN Salatiga, Salatiga, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect Of Industry Type, Government Pressure, And Company Size To Disclosure Of Sustainability Report Tri Siwi Nugrahani; Khoirinida Isnaini Atiqoh; Imanda Firmantyas Putri Pertiwi
Journal of Business and Management Review Vol. 3 No. 1 (2022): (Issue-January)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr31.3092022

Abstract

This study examines the effect of industry type, government pressure, and company size on the disclosure of sustainability reports in 41 companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sampling method is purposive sampling. Total observations of 164 companies. This study uses multiple linear regression analysis techniques. The results of the study prove that the type of industry and government pressure have a significant positive effect on the disclosure of sustainability reports. However, the size of the company does not affect the disclosure of the sustainability report.
Co-Authors Khoirinida Isnaini Atiqoh Tri Siwi Nugrahani