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All Journal JRMSI - Jurnal Riset Manajemen Sains Indonesia International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Informatika Ekonomi Bisnis
Yanita
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Social Sciences Other

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THE INFLUENCE OF FINANCIAL PERFORMANCE, COMPANY SIZE AND GOOD CORPORATE GOVERNANCE ON SUSTAINABILITY REPORT DISCLOSURE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Wahyuddin; Yanita; Cike Sifa Kinanti
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 6 No. 2 (2024): 8th IHERT (2024): IHERT (2024) SECOND ISSUE: International Conference on Health
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v6i2.456

Abstract

This research aims to analyze the influence of Financial Performance, Company Size, and Good Corporate Governance on the disclosure of Sustainability Reports in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study was 226 manufacturing companies using purposive sampling techniques, so that a sample of 18 companies was obtained and had 90 observations. The estimation model for this research uses panel data regression with Random Effect Model (REM) using Eviews software. This research uses secondary data obtained from financial reports and can be accessed via www.idx.co.id. The results of this research found that Financial Performance with profitability ratios (ROA) had a positive and insignificant influence on sustainability reports, Company Size (SIZE) had a positive and insignificant influence on sustainability reports and Good Corporate Governance had a positive and significant influence on sustainability reports.
Co-Authors A Hadi Arifin A. Hadi Arifin Adnan Aiyub Aiyub Yahya Alya Rehana Amna Farida Azhar Cike Sifa Kinanti Cut Sukamawati Darmawati Mucthar Fathi Rizkina Fiti Susanti Nasution Hamdiah Hasanah Hasrianti Hendrik Pandiangan I Wayan Eka Sudarmawan Ibrahim Qamarius Ikramuddin, Ikramuddin Ira Safitri Jullimursyida Jummaini Khairawati Likdanawati Lisa Iryani Loide Astrike Banurea M Raihan Al Mubarak Maisyura Marbawi, Marbawi Mariyudi Matriadi, Faisal Muhammad Fadil Najlun Fariha Naufal Bachri, Naufal Nur Faliza Nurfaliza Nurfarhati Nurmala Nurul Fajri Putri Balqis Rati Pratiwi Rika Andriani Kombih Rina Malinda Ririn Pandani Riska Maharani Damanik Risna Dewi Ristati Ristati Selvy Handayani Sri Wahyuni Sullaida Sullaida Surainalia Syamsiar, Syamsiar Taufiq Teguh Setiawan Wibowo Tiswanti Ayunasrah Wahyuddin Wanda Ramadhana Wardana, Miko Andi Weki Yulius Dharma Yusniar Yusril Ramadhan Sembiring Zurrahmi Wirda