DETERMlNING FACTORS FOR DISCLOSURE OF SUSTAIN ABILITY REPORTfNG WITH INCLUSIVE STAKEHOLDER MODELS TN INDONESIA PUBLIC COMPANY ISSUER

Kholis, Azizul (2020) DETERMlNING FACTORS FOR DISCLOSURE OF SUSTAIN ABILITY REPORTfNG WITH INCLUSIVE STAKEHOLDER MODELS TN INDONESIA PUBLIC COMPANY ISSUER. International Journal of Management (IJM), 11 (3). pp. 657-667. ISSN 0976-6510

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Abstract

The problem in this research is the rise of company activities in operating its activities only oriented to profit maximization without regard to the impact of these activities on the environment so that sustainability reporting disclosure needs to be done. This study aims to obtain empirical evidence about the influence of stakeholder inclusiveness (foreign ownership, ownership concentration, effective tax rate, and leverage) on disclosure of sustainability reporting on companies listed on the Indonesia Stock Exchange (IDX) in 2017-2018. The population in this study are all companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2018 period. The sampling method using purposive sampling obtained a sample of 18 companies. This study uses secondary data, by downloading the annual financial statements from the website www. idx. co. id, as well as from the company's official website. Data analysis techniques used are descriptive statistical analysis, classic assumption tests, multiple linear regression and hypothesis testing. The results in this study indicate that foreign ownership, ownership concentration, effective tax rate, and leverage do not simultaneously influence the disclosure of sustainability reporting with a sig value of 0.088. Meanwhile, foreign ownership partially has a significant effect on the disclosure of sustainability reporting with a sig value of 0.017. The ownership concentration has a significant effect on the disclosure of sustainability reporting with a sig value of 0.035. Effective tax rate does not affect the disclosure of sustainability reporting with a significance value of 0.522. Leverage does not affect the sustainability …

Item Type: Article
Keywords: Foreign Ownership;Ownership Concentration; Effective Tax Rete;Leverage Sustainability Reporting Disclosure
Subjects: H Social Sciences > HG Finance > HG3810 Foreign exchange. International finance. International monetary system
H Social Sciences > HG Finance
H Social Sciences > HG Finance > HG4501 Investment, capital formation, speculation > HG4538 Foreign investments
Divisions: Fakultas Ekonomi
Depositing User: Mrs Catur Dedek Khadijah
Date Deposited: 30 Jun 2020 09:51
URI: http://digilib.unimed.ac.id/id/eprint/39705

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