FINANCIAL PERFORMANCE AND COMPANY SIZE TO INFLUENCE THE SUSTAINABILITY REPORT OF COMPANIES LISTED IN KOMPAS 100 FOR 2012-2016

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dc.contributor.authorSarumpaet, Tetty Lasniroha
dc.contributor.authorSuhardi, Agatha Rinta
dc.date.accessioned2021-02-07T02:27:01Z
dc.date.available2021-02-07T02:27:01Z
dc.date.issued2020
dc.description.abstractThe Triple Bottom Line concept (profit, planet, people) is considered as the main pillar in building a sustainable business as well as realizing sustainable development. The 3P concept encourages the company to adopt Corporate Social Responsibility and become an integral part of the company's future survival. This study aims to determine the magnitude of the influence of financial performance and company size on the disclosure of sustainability reports in companies listed on Kompas 100 for the period 2012-2016. The variables in this study are financial performance (liquidity, leverage, profitability), company size, and sustainability report disclosure. The population in this study were 100 companies registered in Kompas 100 for the period 2012-2016. The sampling technique used was a non-probability sampling technique with a purposive sampling method so that the samples in this study were 9 companies. The analytical method used in this research is multiple linear regression analysis. The results showed that the partial liquidity, profitability and company size had a positive effect on the disclosure of the sustainability report. Partially, leverage has a negative effect on the disclosure of sustainability report. Simultaneously, liquidity, leverage, profitability and company size affect the sustainability report disclosure.en_US
dc.identifier.issn0038-111X
dc.identifier.urihttp://repository.widyatama.ac.id/xmlui/handle/123456789/12145
dc.language.isoenen_US
dc.publisherSolid State Technology Volume: 63 Issue: 3en_US
dc.subjectLiquidityen_US
dc.subjectLeverageen_US
dc.subjectProfitabilityen_US
dc.subjectCompany Sizeen_US
dc.subjectSustainability Report Disclosureen_US
dc.titleFINANCIAL PERFORMANCE AND COMPANY SIZE TO INFLUENCE THE SUSTAINABILITY REPORT OF COMPANIES LISTED IN KOMPAS 100 FOR 2012-2016en_US
dc.typeArticleen_US
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