Does the Company's Performance Effect on the Sustainability Report?

Authors

  • Ignatius Oki Dewa Brata

Abstract

Trends regarding Sustainability Reporting in Indonesia are experiencing positive developments. This
can be concluded that the company already has an awareness that the company's survival depends on the
company's relationship with its environment, this is in accordance with the legitimacy theory which states that
the company has a contract with the community to carry out its activities based on the values of justice and how
the company responds to various interest groups for legitimizing corporate actions. So that in this study the
researcher wanted to test which one had a more effective effect on the trigger in the development of an upward
trend in Sustainability Reporting, from several samples taken by researchers, data that represented financial
performance and company size were obtained, after using logistic regression, data that stated that the size of the
company seems to have the strongest influence on the disclosure of the sustainability report.

Published

2020-10-15

Issue

Section

Articles