Research Trend in Technology and Management
Vol. 1 No. 1 (2023): Research Trend in Technology and Management

Critical Factor of The Disclosure of ISR in Manufacturing Company

Dwi, Mega Arthika (Unknown)
Putri, Caesar Marga (Unknown)
Gurendrawati, Etty (Unknown)

Article Info

Publish Date
17 Jan 2023

Abstract

The objective of this study is to test, demonstrate experimentally, and determine if the size of the board of commissioners, firm size, profitability, and liquidity have a link with ISR (ISR) disclosure to companies on the Sharia Securities list (DES). The manufacturing enterprises that were listed on DES and that had published successive annual reports between 2011 and 2017 made up the population for this research. In all, there were 273 samples taken for this research. This research makes use of the sampling approach known as purposive. Analysis techniques are carried out using multiple regression methods and classical assumption tests. The results of the study indicate that corporate size and profitability have a beneficial influence on ISR disclosure. Even though neither the size of the board of commissioners nor liquidity have any role in ISR disclosure.

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Journal Info
Research Trend in Technology and Management
Website

Abbrev

rttm

Publisher

RTTM Research Trend

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

Description

Research trends in technology and management (RTTM) is an English language journal which is published 3 times a year (February, July, November). RTTM aims to facilitate academics and practitioners to disseminate research results in management, accounting and technology using a variety including ...