The Effect Of Industry Type, Government Pressure, And Company Size To Disclosure Of Sustainability Report

Tri Siwi Nugrahani (Departement of Acoounting, Faculty of Business Universitas PGRI Yogyakarta, Yogyakarta, Indonesia)
Khoirinida Isnaini Atiqoh (Departement of Accounting, Faculty of Business Universitas PGRI Yogyakarta, Yogyakarta, Indonesia)
Imanda Firmantyas Putri Pertiwi (Departement of Management Islamic Business, Faculty of Economic and Islamic Business, IAIN Salatiga, Salatiga, Indonesia)

JBMR: Journal of Business and Management Review
Vol. 3 No. 1 (2022): (Issue-January)

This study examines the effect of industry type, government pressure, and company size on the disclosure of sustainability reports in 41 companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sampling method is purposive sampling. Total observations of 164 companies. This study uses multiple linear regression analysis techniques. The results of the study prove that the type of industry and government pressure have a significant positive effect on the disclosure of sustainability reports. However, the size of the company does not affect the disclosure of the sustainability report.