Factors Affecting Sustainability Report Disclosure

Enny Hardi () and Monalisa Monalisa
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Enny Hardi: Hasanuddin University
Monalisa Monalisa: Lambung Mangkurat University

A chapter in Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), 2025, pp 2081-2097 from Springer

Abstract: Abstract This study aims to examine and analyze the effect of sales growth, financial slack, industry type, and managerial ownership on the sustainability report disclosure in companies in the industrial sector listed on the Indonesia Stock Exchange for the period 2021–2023. This research employs a quantitative method with an associative type. The population in this study are 63 companies from the industrial sector listed on the Indonesia Stock Exchange for the period 2021–2023. The sample was selected using purposive sampling techniques with certain criteria, resulting in 16 companies that met the sampling criteria. The study used documentation techniques as the data collection method to obtain secondary data for data processing. The research data were tested using multiple linear regression analysis with the assistance of SPSS version 26 to determine whether there is an effect among the variables. The results of this study indicate that financial slack has a significant effect on the disclosure of sustainability reports, while sales growth, industry type, and managerial ownership do not significantly affect the disclosure of sustainability reports.

Keywords: Sales Growth; Financial Slack; Industry Type; Managerial Ownership; Sustainability Report Disclosure (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-758-8_167

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