E-JURNAL AKUNTANSI
Vol 31 No 4 (2021)

Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Kepemilikan Institusional dan Pengungkapan Sustainability Report

Ni Kadek Novita Madani (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
Gayatri Gayatri (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
25 Apr 2021

Abstract

Sustainability report is measurable report that published by company regarding the economic, social, and environmental impacts of the company’s activity. This study aims to find the effect of profitability, company size, company age, and institutional ownership on sustainability report disclosures. The populations were listed companies on Indonesia stock exchange in 2016-2019 and published sustainability report as a sample. The method of determining sample using purposive sampling technique which is resulted 21 companies with 77 observations. The data analysis technique using multiple linier regression analysis which results profitability have no significant effect on sustainability report disclosure, company size in negative significant effect on sustainability report, companyaage have positive significant effect on sustainability report, and institutional ownership have no significant effectaon the sustainability report disclosure. Keywords: Sustainability; Profitability; Size; Age; Institutional.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...