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All Journal JRMSI - Jurnal Riset Manajemen Sains Indonesia International Journal of Educational Review, Law And Social Sciences (IJERLAS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) 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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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 Atika Sulistia Azhar Cike Sifa Kinanti Cut Sukamawati Darmawati Mucthar EM Yusuf Iis Fathi Rizkina Fiti Susanti Nasution Hamdiah Hasanah Hasrianti Hendrik Pandiangan I Wayan Eka Sudarmawan Ibrahim Qamarius Ikramuddin, Ikramuddin Ira Safitri Jullimursyida Jummaini Khairawati Liani Sabrina Likdanawati Lisa Iryani Loide Astrike Banurea M Raihan Al Mubarak Maisyura Marbawi, Marbawi Mariyudi Matriadi, Faisal Mohd. Heikal Muhammad Fadil Najlun Fariha Naufal Bachri, Naufal Nur Faliza Nurfaliza Nurfarhati Nurmala Nurul Fajri Pratiwi, Rati Putri Ananda Harahap Putri Balqis Rika Andriani Kombih Rina Malinda Ririn Pandani Riska Maharani Damanik Risna Dewi Ristati Salmiah Sandra Abadi Selvy Handayani Sri Wahyuni Sullaida Surainalia Syamsiar, Syamsiar Taufiq Teguh Setiawan Wibowo Tiswanti Ayunasrah Wahyuddin Wanda Ramadhana Wardana, Miko Andi Weki Yulius Dharma Yusniar Yusril Ramadhan Sembiring Zahratul Dahlia Zurrahmi Wirda