FINANCIAL PERFORMANCE AND COMPANY SIZE TO INFLUENCE THE SUSTAINABILITY REPORT OF COMPANIES LISTED IN KOMPAS 100 FOR 2012-2016
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Date
2020
Journal Title
Journal ISSN
Volume Title
Publisher
Solid State Technology Volume: 63 Issue: 3
Abstract
The 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.
Description
Keywords
Liquidity, Leverage, Profitability, Company Size, Sustainability Report Disclosure