Effect of Foreign Ownership, Company Age and Profitability on the Quality of Sustainability Reports

Irwandi Irwandi () and Nurzi Sebrina
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Irwandi Irwandi: Universitas Negeri Padang
Nurzi Sebrina: Universitas Negeri Padang

A chapter in Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-10 2022), 2025, pp 144-159 from Springer

Abstract: Abstract This research aims to determine the impact of foreign ownership, company age and profitability on the quality of sustainability reports. The populace in this consider are companies that distribute maintainability reports on the Indonesian Stock Trade in 2016 – 2020 and the test was carried out employing a purposive sampling technique. After doing the research, 35 samples were obtained with a total of 175 observations. Sustainability Report Quality is used as the dependent variable, while foreign ownership, company age, and profitability are used as independent variables. The data were processed using the Eviews 12 application student version. The result shows that foreign ownership that counted by foreign share ownership has no significant effect to sustainability report quality. But foreign ownership that counted by foreign subsidiary indicator has negative significant effect to sustainability report quality. Company age that counted by firm age and firm age BEI indicator has positive significant effect to sustainability report quality. And profitability that counted by ROA indicator has negative significant effect to sustainability report quality, but productivity that counted by ROE pointer has no noteworthy impact to sustainability report quality.

Keywords: Company Age; Foreign Ownership; Profitability; Sustainability Report Quality (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-839-4_14

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DOI: 10.2991/978-94-6463-839-4_14

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