Proceedings of the 4th International Conference on Management, Economics and Business (ICMEB 2019)

The Effect of Liquidity, Firm Size, and Corporate Governance Toward Sustainability Report Disclosures (Survey on: Indonesia Sustainability Report Award Participant)

Authors
Aswi Ruhana, Nurul Hidayah
Corresponding Author
Aswi Ruhana
Available Online 12 February 2020.
DOI
https://doi.org/10.2991/aebmr.k.200205.048How to use a DOI?
Keywords
liquidity, firm size, audit comitte, board of directors, sustainability report, indonesia sustainability report award participant
Abstract
This research aims to examine the influence of Liquidity, Firm Size, Audit Committee and Board of Directors on the Sustainability Report Disclosure (Empirical Study on Participant of Indonesia Sustainability Reporting Award (ISRA) Companies period 2012 – 2017). The population in this research is the participant Indonesia Sustainability Reporting Award companies period 2012 – 2017. The sample in this research many 54 of the 9 companies criteria sampling. Sampling technique in this research that used was purposive sampling method. Dwita and Sri Wahyuni The result of this research showed that (1) Liquidity was significant positive influence on sustainability report disclosure, (2) Firm Size was significant negative influence on sustainability report disclosure. (3) Audit Committee was significant positive influence on sustainability report disclosure (4) Board of Directors was not significant influence on sustainability report disclosure.
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Proceedings
4th International Conference on Management, Economics and Business (ICMEB 2019)
Part of series
Advances in Economics, Business and Management Research
Publication Date
12 February 2020
ISBN
978-94-6252-903-8
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.200205.048How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Aswi Ruhana
AU  - Nurul Hidayah
PY  - 2020
DA  - 2020/02/12
TI  - The Effect of Liquidity, Firm Size, and Corporate Governance Toward Sustainability Report Disclosures (Survey on: Indonesia Sustainability Report Award Participant)
BT  - 4th International Conference on Management, Economics and Business (ICMEB 2019)
PB  - Atlantis Press
SP  - 279
EP  - 284
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200205.048
DO  - https://doi.org/10.2991/aebmr.k.200205.048
ID  - Ruhana2020
ER  -