Effect of Foreign Ownership, Company Age and Profitability on the Quality of Sustainability Reports

Keywords

References[1] Adiputri Singal, P., & Wijana Asmara Putra, I. N. (2019). The Influence of Institutional Ownership, Managerial Ownership, and Foreign Ownership on Disclosure of Corporate Social Responsibility.E-Journal of Accounting, 29(1), 468.  https://doi.org/10.24843/eja.2019.v29.i01.p30 [2] Aziz, A. (2014). 9010-29161-1-Pb. Journal of Audit and Accounting, Faculty of Economics, Tanjungpura University, 3(2), 65–84. [3] Correa-Garcia, J. A., Garcia-Benau, M. A., & Garcia-Meca, E. (2020). Corporate governance and its implications for sustainability reporting quality in Latin American business groups. Journal of Cleaner Production, 260, 121142. https://doi.org/10.1016/j.jclepro.2020.121142 [4] Coy, D., Tower, G., & Dixon, K. (1993). Quantifying the Quality of Tertiary Education Annual Reports. Accounting & Finance, 33(2), 121–129. https://doi.org/10.1111/j.1467-629X.1993.tb00323.x [5] Dewi, R. U., & Muslih, M. (2018). The Influence of Company Size, Board of Commissioners Size, and Company Age on Disclosure of Corporate Social Responsibility (CSR). Accounting journal, 19(2), 212–220. [6] Dewi, S. (2019). The Influence of Company Size and Profitability on Disclosure of Sustainability Reports and Their Impact on Company Value.Journal of Accounting and Business Studies, 7(3), 173–186. www.idx.co.id, [7] Edison, A. (2017). The Structure of Foreign Ownership, Institutional Ownership and Managerial Ownership Influences the Area of ​​Disclosure of Corporate Social Responsibility (Csr). Bhishma, 11(2), 164. https://doi.org/10.19184/bisma.v11i2.6311 [8] Eryadi, V. U., Wahyudi, I., & Jumaili, S. (2021). The Influence of Institutional Ownership, Majority Ownership, Government Ownership, and Profitability on Sustainability Reporting Assurance.Conference on Economic and Business Innovation, 1(1), 1052–1068. [9] Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2014). Effect of Stakeholders’ Pressure on Transparency of Sustainability Reports within the GRI Framework.  Journal of Business Ethics, 122(1), 53–63. https://doi.org/10.1007/s10551-013- 1748-5 [10] Global Sustainability Standards Board. (2016). GRI Sustainability Reporting Standards 2016: 101 Foundation.Global Reporting Initiative, 30. [11] Guo, M., & Zheng, C. (2021). Foreign ownership and corporate social responsibility: Evidence from china. Sustainability (Switzerland), 13(2),1–22. https://doi.org/10.3390/su13020508 [12] Hamad, S., Draz, M.U., & Lai, F. (2020). The Impact of Corporate Governance and Sustainability Reporting on Integrated Reporting: A Conceptual Framework.  https://doi.org/10.1177/2158244020927431 [13] Irfan, A. N. (2022). The Influence of Profitability, Leverage and Corporate Governance on Sustainability Reporting with Company Size as a Moderating Variable in State-Owned Companies Listed on the IDX for 2018 – 2020.Faculty of Islamic Business Economics Salatiga State Islamic Institute, 8.5.2017, 2003–2005. https://www.who.int/news-room/fact-sheets/detail/autism-spectrum disorders [14] Kartikasari, N., Hidayat, K., & Yulianto, E. (2017). The Effect of Corporate Social Responsibility (CSR) on the Image of Multinational Companies (Survey of Unilever Consumers in Indonesia Regarding PT Unilever Indonesia Tbk's 'Project Sunlight' Program). Journal of Business Administration S1 Universitas Brawijaya, 44(1), 8–16. [15] Kartini, P. T., Maiyarni, R., Tiswiyanti, W., Accounting, J., Economics, F., & Jambi, U. (2019). Effect of Return on Assets (ROA), Return on Equity (ROE) and Company Size on Corporate Social Responsibility Disclosure (CorporateSocial which means that companies that carry out Corporate Social Responsibility Disclosure activities in companies. 7(2), 343–366.  https://doi.org/10.17509/jrak.v7i2.15636 [16] Lulu, C. L. (2021). Stakeholder Pressure and the Quality of Sustainability Report:  Evidence From Indonesia. Journal of Accounting, Entrepreneurship and Financial Technology (Jaef), 2(1), 53–72. https://doi.org/10.37715/jaef.v2i1.1864 [17] Munawir, S. (2002). Financial and Management Accounting. Revised Edition. BPFE Publisher: Yogyakarta. Package 2, 2021. [18] Nurrahman, A. (2013). The Influence of Managerial Ownership, Institutional Ownership, and Foreign Ownership on Sustainability Report Disclosure Practices. 2, 1–13. [19] Pradana, F. A., & Suzan, L. (2016). The Influence of Ownership Structure, Company Size, and Company Age on Disclosure of Corporate Social Responsibility (CSR) (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange 2011-2014). E-Proceeding of Management, 3(1), 339–347. [20] Putri, C. D. (2013). The Influence of Corporate Governance and Company Characteristics on Disclosure of Corporate Social Responsibility in the Sustainability Report. 1(September), 81–109. [21] Radnor, D. B. (2010). The quality of sustainability reports and impression management. The Eletronic Library, 34(1), 1–5. [22] Rifandi, A. (2017). The Influence of Company Size, Profitability, and Leverage on Sustainability Report Disclosures.Accounting journal, 5(2), 1–24. [23] Rudyanto, A., & Siregar, S. V. (2018). The effect of stakeholder pressure and corporate governance on the sustainability report quality. International Journal of Ethics and Systems, 34(2), 233–249. https://doi.org/10.1108/IJOES-05-2017-0071 [24] Rudyanto, A., & Veronica, S. (2016). The Effect of Stakeholder Pressure and Corporate Governance on the Quality of Sustainability Reports.International Journal of Ethics and Systems, 1–30. [25] Sebrina, N., Taqwa, S., Afriyenti, M., & Septiari, D. (2023). Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange. Cogent Business and Management, 10(1).  https://doi.org/10.1080/23311975.2022.2157975 [26] Setiawan, K., Mukhzarudfa, & Hizazi, A. (2019). The Influence of Profitability, Solvability, and Company Size on Disclosure of Sustainability Reports in Banking Companies Listed on the Indonesia Stock Exchange and Malaysia Stock Exchange for the 2013-2017 Period. 30–40. [27] Siswanto, & Bery, D. (2020). Effect of Environmental Pressure, Shareholder Pressure, and Company Size on the Quality of Sustainability Reporting. 3162– 3177. [28] Sudaryono, B. (2007). Study of the Factors Influencing Environmental Disclosure of Public Companies on the IDX in 2004-2005. [29] Suharyani. (2019). The Effect of Stakeholder Pressure and Corporate Governance on the Quality of Sustainability Reports. 92–71), 1(2,. [30] Westergren, E., & Hasselgren, L. (2020). Does stakeholder pressure have an effect on the quality of the sustainability report? UMEA School of Business Economics and Statistics. [31] Widyaningsih, Y. E. (2020). Effect of Company Characteristics on Disclosure of Sustainability Reports.Equilibrium Journal of Business & Accounting, 14(1), 20–30. [32] Widyawati, C., Diana, N., & Mawardi, M. C. (2022). The Effect of Profitability and Leverage on Company Sustainability Reports Before and After the Implementation of E-Commerce (Study of Banking Companies Registered on the IDX). E-Jra, 11(10), 89. [33] Wijaya, C. M., & Saputra, B. W. (2016). Effect of Firm Age and Type Industry on Disclosure of Sustainability Report.Journal of Accounting and Business Studies, 1, 1–17.