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All Journal Asian Journal of Management Analytics
Pulungan, M Alif Al Ghifari
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Decision Sciences, Operations Research & Management

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Factors Affecting Sustainability Report Disclosure in Indonesia (Survey of companies participating in ASRRAT 2022-2023) Pulungan, M Alif Al Ghifari; Safelia, Nela; Ridwan, Muhammad
Asian Journal of Management Analytics Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i1.12410

Abstract

The purpose of this study is to examine the Factors Affecting Sustainability Report Disclosure in Indonesia (Survey of companies participating in ASSRAT 2022-2023). By looking for sustainability and yearly reports on each company's website, this study leverages secondary data. Purposive sampling is the method of sampling that is employed. Over the course of two years, this study used a sample of seventeen companies, for a total of thirty-four companies. Multiple linear regression utilizing the SPSS version 25 data analysis tool is the data analysis technique employed in this investigation. The study's findings suggest that board size and leverage significantly impact the disclosure of sustainability reports. However, the disclosure of sustainability reports is not significantly impacted by a company's size, age, profitability, or liquidity.
Co-Authors Muhammad Ridwan Nela Safelia