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All Journal International Journal of Social Science, Education, Communication and Economics
Arrum Safitri
Faculty of Economics and Business, University of Muhammadiyah Surakarta, Indonesia
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Financial Performance and Corporate Governance on Extensive of Disclosure Sustainability Reporting Indah Permata Dewi; Arrum Safitri; Saprilia Tri Lestari
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 6 (2023): February
Publisher : LAFADZ JAYA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v1i6.96

Abstract

This study aims to analyze the influence of the determinants of disclosure sustainability reporting. The determinants of sustainability reporting classified are financial performance and corporate governance. Financial performance includes company size, profitability, leverage and liquidity. Corporate governance includes the board of directors and audit committee. The data used in this study is secondary data in the form of sustainability report data, annual report and financial statements companies registered on Asia Sustainability reporting Rating (ASRRAT) in 2018-2021 by purposive sampling methods. This study uses a quantitative approach to the method of analysis using multiple linear regression tests.
Co-Authors Indah Permata Dewi Saprilia Tri Lestari