Abstract
The purpose of this research is to analyze the effect of company size, profitability, leverage, liquidity, company activities, board directors, independent commissioners, and audit committee on sustainability report disclosure. The population of this research was non-financial companies listed on the IDX in 2013-2017 as many as 483 companies. The sample was selected using purposive sampling technique and obtained 17 samples with 5 years of observation so there were 85 units of analysis. Data collection technique used documentation technique. The analysis tool to test hypothesis was multiple linear regression analysis. The results show that variables of liquidity and audit committee have a positive effect on the sustainability report disclosure. Leverage has a negative effect on sustainability report disclosure. Meanwhile, company size, profitability, company activities, board of directors, and independent commissioners do not affect on sustainability report disclosure. The conclusion in this research is variables of leverage, liquidity, and audit committee can provide an important role in sustainability report disclosure. The suggestion for the next researcher is to pay attention to the calculation of corporate ratio, whether using net sales or gross sales.
Highlights
Along with the development of the concept of sustainable development, profits that are at first corporate main focus began to be balanced with attention to social and environmental aspects
This study examines empirical studies of the effect of company size, profitability, leverage, liquidity, company activities, board of directors, independent commissioners, and audit committee to the disclosure of sustainability reports
The results show the average sustainability report in non-financial companies in 2013-2017 disclosed relatively low
Summary
Along with the development of the concept of sustainable development, profits that are at first corporate main focus began to be balanced with attention to social and environmental aspects. This is according to the Triple Bottom Line idea (Elkington, 1997). This idea is the basis for sustainability reporting. Sustainability report is defined as a report related to economic, environmental, and social actions on the activities carried out by companies. The implementation of social activities as well as corporate environment is transparently conveyed to stakeholders and society. Reference in the reporting of sustainability report is published by Global Reporting Initiative (GRI)
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