Company Characteristics and Good Corporate Governance Influence Sustainability Report Disclosure

Deni Juliasari (), Nural Jadid (), Fetri Setyo Liyundira () and Selvia Roos Ana ()
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Deni Juliasari: Institut Teknologi Dan Bisnis Widya Gama Lumajang, Department of Accounting
Nural Jadid: Institut Teknologi Dan Bisnis Widya Gama Lumajang, Department of Accounting
Fetri Setyo Liyundira: Institut Teknologi Dan Bisnis Widya Gama Lumajang, Department of Accounting
Selvia Roos Ana: Institut Teknologi Dan Bisnis Widya Gama Lumajang, Department of Accounting

A chapter in Proceedings of the Conference on SDGs Transformation Through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023), 2023, pp 188-192 from Springer

Abstract: Abstract Company Characteristics and Good Corporate Governance Influence Sustainability Report Disclosure testing was carried out using the linear regression method using the Eviews application to analyze Sustainability Report Disclosure problems in Banking Companies Listed on the Indonesia Stock Exchange. Profitability harms sustainability report disclosure, leverage has no effect on sustainability report disclosure, company size has a positive effect on sustainability report disclosure and Good Corporate Governance does not affect sustainability report disclosure.

Keywords: —characteristics; corporate governance; sustainability (search for similar items in EconPapers)
Date: 2023
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DOI: 10.2991/978-94-6463-346-7_35

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