International Journal of Application on Economics and Business
Vol. 1 No. 3 (2023): Agustus 2023

FACTORS AFFECTING SUSTAINABILITY REPORT DISCLOSURE AMONG IDX-LISTED MINING COMPANIES

Angela, Jocevine (Unknown)
Setijaningsih, Herlin Tundjung (Unknown)

Article Info

Publish Date
28 Aug 2023

Abstract

This study aims to analyze the effect of profitability, leverage, and Board Diversity on sustainability report disclosures in mining companies listed on the Indonesia Stock Exchange. The sampling method used purposive sampling technique. The sample was 15 mining companies in the 2019 to 2021 research period and 45 data were processed. The data was processed using E-views 12 software. The results showed that profitability positively influences sustainability report disclosures. On the other hand, leverage and board diversity do not affect the disclosure of the sustainability report.

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Journal Info
International Journal of Application on Economics and Business
Website

Abbrev

ijaeb

Publisher

Universitas Tarumanagara

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

International Journal of Application on Economics and Business (IJAEB) contains articles on the following topics: Entrepreneurship studies, Business studies, Management studies, Accounting studies, Economics ...