The Effect of Liquidity, Firm Size, and Corporate Governance Toward Sustainability Report Disclosures (Survey on: Indonesia Sustainability Report Award Participant)
Aswi Ruhana, Nurul Hidayah
Available Online 12 February 2020.
- https://doi.org/10.2991/aebmr.k.200205.048How to use a DOI?
- liquidity, firm size, audit comitte, board of directors, sustainability report, indonesia sustainability report award participant
- 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.
- 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 -