Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)

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

Authors
Irwandi Irwandi1, *, Nurzi Sebrina1
1Universitas Negeri Padang, Padang, Sumatera Barat, Indonesia
*Corresponding author. Email: nurzisebrina@gmail.com
Corresponding Author
Irwandi Irwandi
Available Online 16 September 2025.
DOI
10.2991/978-94-6463-839-4_14How to use a DOI?
Keywords
Company Age; Foreign Ownership; Profitability; Sustainability Report Quality
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.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
16 September 2025
ISBN
978-94-6463-839-4
ISSN
2352-5428
DOI
10.2991/978-94-6463-839-4_14How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Irwandi Irwandi
AU  - Nurzi Sebrina
PY  - 2025
DA  - 2025/09/16
TI  - Effect of Foreign Ownership, Company Age and Profitability on the Quality of Sustainability Reports
BT  - Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
PB  - Atlantis Press
SP  - 144
EP  - 159
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-839-4_14
DO  - 10.2991/978-94-6463-839-4_14
ID  - Irwandi2025
ER  -