Proceedings of the Conference on SDGs Transformation through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023)

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Company Characteristics and Good Corporate Governance Influence Sustainability Report Disclosure

Authors
Deni Juliasari1, *, Nural Jadid2, Fetri Setyo Liyundira3, Selvia Roos Ana4
1Department of Accounting, Institut Teknologi Dan Bisnis Widya Gama Lumajang, Lumajang, Indonesia
2Department of Accounting, Institut Teknologi Dan Bisnis Widya Gama Lumajang, Lumajang, Indonesia
3Department of Accounting, Institut Teknologi Dan Bisnis Widya Gama Lumajang, Lumajang, Indonesia
4Department of Accounting, Institut Teknologi Dan Bisnis Widya Gama Lumajang, Lumajang, Indonesia
*Corresponding author. Email: denijuliasari.js@gmail.com
Corresponding Author
Deni Juliasari
Available Online 11 January 2024.
DOI
10.2991/978-94-6463-346-7_35How to use a DOI?
Keywords
—characteristics; corporate governance; sustainability
Abstract

Company Characteristics and Good Corporate Governance Influence Sustainability Report Disclosure testing was carried out using the linear regression method using the Eviews application to analyze Sustainability Report Disclosure problems in Banking Companies Listed on the Indonesia Stock Exchange. Profitability harms sustainability report disclosure, leverage has no effect on sustainability report disclosure, company size has a positive effect on sustainability report disclosure and Good Corporate Governance does not affect sustainability report disclosure.

Copyright
© 2023 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 Conference on SDGs Transformation through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
11 January 2024
ISBN
10.2991/978-94-6463-346-7_35
ISSN
2352-5428
DOI
10.2991/978-94-6463-346-7_35How to use a DOI?
Copyright
© 2023 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  - Deni Juliasari
AU  - Nural Jadid
AU  - Fetri Setyo Liyundira
AU  - Selvia Roos Ana
PY  - 2024
DA  - 2024/01/11
TI  - Company Characteristics and Good Corporate Governance Influence Sustainability Report Disclosure
BT  - Proceedings of the Conference on SDGs Transformation through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023)
PB  - Atlantis Press
SP  - 188
EP  - 192
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-346-7_35
DO  - 10.2991/978-94-6463-346-7_35
ID  - Juliasari2024
ER  -