Loading...
Please wait, while we are loading the content...
Similar Documents
The Influence of Financial Performance, Corporate Governance, and Stock Prices to the Sustainability Reporting (Study of companies that listed on Indonesia Stock Exchange in 2014 – 2017)
| Content Provider | Semantic Scholar |
|---|---|
| Author | Hasanuddin, Muhammad Zaki Suryani, Elly |
| Copyright Year | 2019 |
| Abstract | A sustainability reporting is a report that is announced to the public that contains the economic, social, and environmental performance, of a financial service institutions and public companies in running a sustainable business. This study aims to determine the effect of financial performance, audit committee, board of directors, and stock prices to the sustainability reporting. The population in this study were companies that listed on Indonesia Stock Exchange in 2014 – 2017. The sample selection method used purposive sampling with 24 companies, so there were 96 observations in this study. This study used panel data regression analysis method with Eviews 9.0 application. Based on the results of this study, we found that financial performance, audit committee, board of directors, and stock prices have a simultaneous effect to the sustainability reporting. Partially, stock prices effect the sustainability reporting positively. 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; stock prices |
| File Format | PDF HTM / HTML |
| DOI | 10.2991/icas-19.2019.26 |
| Alternate Webpage(s) | https://download.atlantis-press.com/article/125916460.pdf |
| Alternate Webpage(s) | https://doi.org/10.2991/icas-19.2019.26 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
