The Effect Of Financial Performance, Firm Size And Corporate Governance Towards Sustainability Report Disclosures

Abstract

This study is to examine the influences of financial performance, size of a firm and corporate governance on the sustainability report disclosure; the selected samples are determined using purposive sampling method. Testing the influence of financial performance, size of a firm and corporate governance on the sustainability report disclosure is the aim, analysis is done by using logistic regression test with the help of SPSS 20.0 software. The result shows that there are 33 firms that meet the target population set with a multiple linear analysis at a 5% level of significance, concludes that these factors have a positive influence on the sustainability report disclosure:

1. a. Profitability Level
2. b. Liquidity

While these factors do not have a positive influence on the sustainability report disclosure:

1. a. Firm’s Size
2. b. Audit Committee
3. c. Board of Directors

Keywords: financial performance, liquidity, firm size, audit committee, board of directors, sustainability report disclosures.