ARTICLE
TITLE

Factors Influencing Sustainability Reporting and Financial Performance in Indonesia

SUMMARY

The study aims to examine factors impact on financial performance through sustainability reporting.  The sample is companies that received an Indonesia Sustainability Reporting Awards (ISRA) in 2016. This study uses secondary data from annual report 2012-2016. The first result shows that board size and sustainability are not significant. Second and third result shows the size and leverage have a positive impact on sustainability reporting. The last result shows that sustainability reporting has a positive and significant effect of financial performance. The contributions in this study,first, it shows the mediating effect of sustainability reporting on the relationship between these factors and financial performance. Second, this study also investigates companies that received ISRA in 2016.  The limitation of this study is that it focuses on companies that received the award from ISRA in 2016. Another limitation is the framework not the best framework.

PAGES
pp. 53 - 72
COLLECTIONS
Economy

 Articles related

Hassan Ismail, Nazrul Islam    

The market pressure on the mobile operators to improve bottom line, network performance, competence needs and rapid changing business environment led the operators to adopt managed services at different levels in their operation. Transferring value chain... see more


Taofeeq D.M, Adeleke A.Q, Ajibike W.A.    

Malaysia is one of the most rapidly developing countries among developing nations. The construction industry has played a major role in Malaysia’s rapid economic growth. Among the major sectors in Malaysia, the importance of the construction industry is ... see more


Adrian MOTOC    

One of the key elements for family business success lies in the fact that they are being perceived as companies' part of the community with an approachable image, projecting a human figure, and contributing to the local economy. Nowadays, brands are not ... see more


Muhammad Fatih Al Aziz,Irfan Syauqi Beik,Achmad Firdaus    

The paper analyses four influencing factors toward the Indonesian sovereign sukuk price in the secondary market during the period January 2015 to June 2018, namely liquidity, coupon, maturity and the Indonesia composite index (ICI). The model used is mul... see more


VIMA TISTA PUTRIANA    

This research aims to explore factors influencing zakat payers’ preference in discharging their zakat obligations (i.e. paying zakat through authorized zakat institutions or giving it directly to recipients). This research was inspired by one of findings... see more