Research In Management and Accounting (RIMA)
Vol. 1 No. 2 (2018): December

PREDICTION SUSTAINABILITY COMPANY USING ARTIFICIAL NEURAL NETWORK

Rifa, Rizka Noor (Unknown)
Muslih, Muhamad (Unknown)



Article Info

Publish Date
10 Dec 2018

Abstract

The study aims to find out how to predict company sustainability using Artificial Neural Networks (ANN) and looks at the relationship of board tenure, board age, company size, profitability, leverage, and liquidity in predicting sustainability of Asia Sustainability Reporting Rating (ASRR) participants in Indonesia period 2009-2018. Previous studies state that ANN is considered to provide accurate results in predictions. Therefore, this study uses ANN modeling for predicting sustainability. Company sustainability is assessed by analyzing sustainability performance in the Company’s Sustainability Report based on the Global Reporting Initiatives (GRI) G4 guidelines. The results of predictions using ANN indicate that company size, liquidity, and leverage contribute more than 50% in predicting company sustainability. Meanwhile, profitability, board age, and biard tenure contribute less than 50%.

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Journal Info

Abbrev

RIMA

Publisher

Subject

Economics, Econometrics & Finance

Description

Research in Management and Accounting (RIMA) Journal, e-ISSN 2723-3804, DOAJ indexed, published by Faculty of Business, Universitas Katolik Widya Mandala Surabaya. Research in Management and Accounting (RIMA) Journal accepts the research, methods, review, data, theory, or case study papers. The ...