The Influence of Financial Performance, Corporate Governance, and Stock Prices to the Sustainability Reporting (Study on Companies that Listed on Indonesia Stock Exchange in 2014 - 2017)
Muhammad Zaki Hasanuddin (a*), Elly Suryani (a*)

a) Department of Accounting, Faculty of Economics and Business, Telkom University
* zakihasanudin[at]student.telkomuniversity.ac.id
* ellysuryani[at]telkomuniversity.ac.id

Abstract

A sustainability reporting is a report that is announced to the public that contains the economic, financial, social and environmental performance of a financial service institution, and public company in carrying out a sustainable business. Sustainability reporting shows the companys commitment in running a sustainable business that carries the profit, people, and planet aspects. This research aims to determine the effects of financial performance, audit committee, board of directors, and stock prices to the sustainability reporting. The population of this research are companies that listed on the Indonesia Stock Exchange in 2014 - 2017. The sample selection technique was purposive sampling with 24 companies and four years of observation so that 96 samples were observed. This research uses the panel data regression analysis with Eviews 9.0 application. We found that financial performance, audit committee, board of directors, and stock prices have a simultaneous effect to the sustainability reporting. Partially, stock prices positively effect the sustainability reporting. While the financial performance, audit committee, and board of directors does not affect the sustainability reporting.

Keywords: Sustainability reporting, financial performance, audit committee, board of directors, and stock prices.

Topic: Inovasi (Administrasi, Pemerintahan, Pelayanan Publik, Pendidikan, Kebijakan)

Link: https://ifory.id/abstract-plain/GtAHDPg3fR6c

Web Format | Corresponding Author (Muhammad Zaki Hasanuddin)