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The Effect of Company Characteristics on Sustainability Report Disclosure with Corporate Governance as Moderating Variable

Accounting Analysis Journal · Vol. 9 No. 3 (2020) · pp. 159–165

DOI
10.15294/aaj.v9i3.41430
ISSN
2502-6216, 2252-6765
Published
2020-12-12
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

The purpose of this study is to obtain empirical evidence about the moderating effect of corporate governance on the effects of profitability, leverage, and firm size towards sustainability report disclosure. The population is the firms listed in the LQ45 index over the period 2015 to 2017 from 40 companies. The sampling technique used in this research is purposive sampling. Seventeen (17) companies were selected in this research with 51 units of analysis were obtained. Regression analysis absolute value of the difference was used for analyzing data. The results showed that profitability and leverage do not have effect to sustainability report disclosure. Firm size has a negative significant effect on sustainability report disclosure. The board of commissioners moderates the relationship between profitability and leverage toward sustainability report disclosure, but cannot moderate the relationship between firm size toward sustainability report disclosure. This study concludes that the firm size influences sustainability report disclosure and the board of commissioner moderates the relationship between profitability and leverage toward sustainability report disclosure. It shows that corporate governance has an important role on sustainability report disclosure. The effectiveness of corporate governance indicates that company management can fulfill the firm’s goals and stakeholder needs. Keywords: Corporate Governance; Firm Size; Leverage; Profitability; Sustainability Report

Collaboration network of the authors

40 authors · 60 co-authorship links · 1 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • State University of Semarang
  • Universitas Media Nusantara Citra
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Rusdarti RusdartiAffiliation unknown3
Agus WahyudinAffiliation unknown3
Indah AnisykurlillahAffiliation unknown2
Linda AgustinaAffiliation unknown2
Joko WidodoAffiliation unknown2
Achmad SlametAffiliation unknown2
Arief YuliantoUniversitas Media Nusantara Citra2
Amin PujiatiAffiliation unknown2
Zaenuri ZaenuriState University of Semarang1
Fathur RokhmanState University of Semarang1
Arief RohmanAffiliation unknown1
Ellianawati EllianawatiState University of Semarang1
Decky AvriliandaState University of Semarang1
Faricha Putri Alif ViaAffiliation unknown1
Noviana Bekti LestariAffiliation unknown1
Niswatun HasanahAffiliation unknown1
Abiprayasa Kawiswara Weko HartoyoAffiliation unknown1
Rida AndriyaniAffiliation unknown1
Eloking Surya Sekar MahardikaAffiliation unknown1
Fani KarinaAffiliation unknown1
Ria AniktiaAffiliation unknown1
Umi HanifahAffiliation unknown1
Lucky Tio MonikaAffiliation unknown1
Eko Marliyana MarliyanaAffiliation unknown1
Yanuar Dwi PurnomoAffiliation unknown1
Ade Dwi SuryaniAffiliation unknown1
Atiyah Nima FaradisaAffiliation unknown1
Eka Deny PrihastomoAffiliation unknown1
Fita Kartika BuanaAffiliation unknown1
Ulfi Nihayah FitriyaniAffiliation unknown1
Hidayatul KhasanahAffiliation unknown1
Milla SeptianaAffiliation unknown1
Devi SoniaAffiliation unknown1
Siska Puji LestariAffiliation unknown1
Ayu SuryaniAffiliation unknown1
Abdul KodirAffiliation unknown1
IstichomahwatiAffiliation unknown1
Hanapi AtmajaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">The Effect of Company Characteristics on Sustainability Report Disclosure with Corporate Governance as Moderating Variable</dc:title>
	<dc:creator>Tyas, Vivi Ayuning</dc:creator>
	<dc:creator>Khafid, Muhammad</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study is to obtain empirical evidence about the moderating effect of corporate governance on the effects of profitability, leverage, and firm size towards sustainability report disclosure. The population is the firms listed in the LQ45 index over the period 2015 to 2017 from 40 companies. The sampling technique used in this research is purposive sampling. Seventeen (17) companies were selected in this research with 51 units of analysis were obtained. Regression analysis absolute value of the difference was used for analyzing data. The results showed that profitability and leverage do not have effect to sustainability report disclosure. Firm size has a negative significant effect on sustainability report disclosure. The board of commissioners moderates the relationship between profitability and leverage toward sustainability report disclosure, but cannot moderate the relationship between firm size toward sustainability report disclosure. This study concludes that the firm size influences sustainability report disclosure and the board of commissioner moderates the relationship between profitability and leverage toward sustainability report disclosure. It shows that corporate governance has an important role on sustainability report disclosure. The effectiveness of corporate governance indicates that company management can fulfill the firm’s goals and stakeholder needs.
Keywords: Corporate Governance; Firm Size; Leverage; Profitability; Sustainability Report </dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2020-12-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/41430</dc:identifier>
	<dc:identifier>10.15294/aaj.v9i3.41430</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 9 No 3 (2020): November; 159-165</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v9i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/41430/17558</dc:relation>
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