| Issue |
SHS Web Conf.
Volume 201, 2024
1st International Conference on Digital Technologies and Sustainability Accounting (ICDSA 2024)
|
|
|---|---|---|
| Article Number | 02002 | |
| Number of page(s) | 11 | |
| Section | Accounting and Finance for Renewable Energy Sources | |
| DOI | https://doi.org/10.1051/shsconf/202420102002 | |
| Published online | 08 November 2024 | |
Financial Conditions and Corporate Governances on Sustainability Report Disclosure
Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Indonesia
* Corresponding author: evirahmawati@umy.ac.id
Sustainability reporting is necessary for a company to disclose because it is a form of accountability in supporting its sustainable goals. Thus, this study aims to determine the financial condition factor and Good Corporate Governance on Sustainability Report Disclosure controlled by the COVID-19 pandemic. The population of this study is companies from Indonesia that were finalists of the Asia Sustainability Reporting Awards (ASRA) 2022 and published annual reports and sustainability reports in 2018-2022. The sample selection in this study employed purposive sampling to acquire a sample based on preset criteria. This study is classified as quantitative research, specifically utilizing secondary data. This study employs balanced panel regression to analyze the data. The study used the Common Effect Model (CEM) as the estimation model. This research reveals that liquidity, firm size, and the COVID-19 pandemic positively affect sustainability report disclosure. On the other hand, profitability, board of commissioners, and the audit committee do not affect sustainability report disclosure.
© The Authors, published by EDP Sciences, 2024
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.