Corporate Governance Mechanism, Company Size Financial Performance and Sustainability Reporting

  • Abstract
  • Keywords
  • References
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  • Abstract

    The importance of sustainability reporting for companies to be able to know the role of the company in disclosing social responsibility and the implementation of corporate sustainability as a manifestation of corporate governance mechanisms, company size and financial performance. This study uses a stratified random sampling method for companies that have revealed sustainability reports and those that do not disclose sustainability reports. The research method uses logistic regression, with a sample of 13 non-financial companies listed on the Indonesia Stock Exchange. Based on the results obtained, it can be seen that the mechanism of corporate governance consisting of independent commissioner variables has a negative influence on sustainability reporting, institutional ownership variables have a positive influence on sustainability reporting, managerial ownership variables have a negative influence on sustainability reporting, audit committee variables have a negative effect on sustainability reporting, the variable size of the company gives a negative influence on sustainability reporting, and financial performance variables which are leverage variables have a negative influence on sustainability reporting.



  • Keywords

    Independent Commissioners; Institutional Ownership; Managerial Ownership; Audit Committee; Company Size; Leverage; Sustainability Report.

  • References

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Article ID: 23888
DOI: 10.14419/ijet.v7i4.34.23888

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