Analysis on the Effect of Company Size, Company Type, and Profitability on Sustainability Report Based on GRI Index

DOI

10.2991/aebmr.k.210717.020How to use a DOI?

Keywords

component, sustainability report, GRI index, company size, company type, profitability

Abstract

The aim of this research is to examine the effects of company size, company type, and profitability to sustainability report quality based on GRI Index. The population of this research is BUMN companies that publish sustainability report in 2015-2018. Based on purposive sampling method, the number of sample companies is 12 companies. The data used in this research is sustainability report, and annual report. The GRI index used is GRI-G4 index and GRI Standard. The analysis technique used is content analysis and hypothesis test using the SPSS program. Results of this research indicate that there are differences hypothesis results between report using GRI-G4 index and those using Gri Standard. In report that use GRI-G4 index, all independent variables showed no effect on sustainability report quality. Whereas in report that use GRI standard index, profitability have a positive effect on sustainability report quality, company size and company type showed no effect on sustainability report quality.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Baby Fadilla
AU  - Nurafni Eltivia
AU  - Edi Winarto
PY  - 2021
DA  - 2021/07/19
TI  - Analysis on the Effect of Company Size, Company Type, and Profitability on Sustainability Report Based on GRI Index
BT  - Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)
PB  - Atlantis Press
SP  - 96
EP  - 100
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210717.020
DO  - 10.2991/aebmr.k.210717.020
ID  - Fadilla2021
ER  -