Pengaruh Karakteristik Perusahaan terhadap Praktek Pengungkapan Sustainability Reporting Dalam Laporan Tahunan Perusahaan Publik di Indonesia
Abstract: The aims of this
research are to describe the corporate social responsibility disclosure
practices of Indonesia public companies at its official website, and to analyze
the impact of companies’ characteristics (size, age, leverage, and profitability) to corporate
social responsibility disclosure. Judgment sampling was used to take samples.
The result shows that company’ characteristics (size, leverage,
profitability, and type of indus-try), all of them, positively influence to
sustainability reporting practices. Separately, t-test shows that only size and
type of industry have impact to sustainability reporting practices.
Keywords: sustainability reporting, companies’ characteristics, disclosure
Penulis: Adistira Sri Aulia, Dhaniel Syam
Kode Jurnal: jpakuntansidd130003
