Detail Inovasi Perguruan Tinggi


Tema: International Journal of Engineering & Technology (IJET) ISSN: 2227-524X Vol.7, No.4, Issue 34, 2018
Judul: Corporate Governance Mechanism, Company Size Financial Performance and Sustainability Reporting
Perguruan Tinggi: Universitas Widyatama
Jenis/sdm: dosen/0402058701#0415018603#0407017108

Tahun: 2018

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.