Factors Affecting the Disclosure of Sustainability Reporting

Nurul Hidayah, Ahmad Badawi, Lucky Nugroho


This study examines the factors that influence the sustainability of the company's disclosure has registered at Indonesia Sustainability Award (ISRA). Data were taken from 2012 to 2017 and became a sample of 9 companies featured in the ISRA. Regression analysis was used to examine the effect of factors (Current Ratio, Size, Type Industry, Social Responsibility Committee and meetings of the audit committee) on the disclosure of sustainability reporting. Result of regression explains that the variable Current Ratio (CR), Size and Audit Committee Meetings significant effect, while the governance committee and the type of industry effect are not significant. Therefore, Companies are growing fast in asset and have a large debt must disclose the information in a sustainability report.


CR, Size, Type Industry, Corporate Governance Committee, Audit Committee, Sustainability Report

Full Text:



Indexing and Abstracting Services


Other Sources and Services



Creative Commons License
International Journal of Commerce and Finance is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 4.0 Unported License.

Mailing Address

  International Journal of Commerce and Finance
Küçükyalı E-5 Kavşağı, İnönü Caddesi, No: 4
Küçükyalı, Maltepe, İSTANBUL, TURKEY
E-mail : ecivelek@ticaret.edu.tr