Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
I Dewa Ayu Adnyaswari
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Ukuran Perusahaan, Profil Industri dan Intensitas Pengungkapan Sustainability Reporting pada Perusahaan Pemenang Environmental, Social, Governance Awards I Dewa Ayu Adnyaswari; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 33 No 7 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i07.p02

Abstract

This study aims to determine the effect of company size and industry profile on the intensity of disclosure of sustainability reporting. The research population is 119 companies that won the Environmental, Social, Governance (ESG) Awards. The sample selection used a purposive sampling technique and a sample of 72 companies was obtained during the study period. The analysis technique used in this research is multiple linear regression analysis. The results of the study state that company size has a positive effect on the intensity of disclosure of sustainability reporting and industry profile also has a positive effect on the intensity of disclosure of sustainability reporting in companies that win ESG Awards. Keywords: Firm Size; Industry Profile; Sustainability Reporting Disclosure Intensity.
Co-Authors Ni Putu Sri Harta Mimba