The Effect of Financial Performance, Company Characteristics and Corporate Governance on the Quality of Sustainability Report Disclosure (In Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2020)

Abstract

This study tries to ascertain how company characteristics, financial success, and excellent corporate governance affect the quality of report disclosures (In Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2020). Purposive sampling was used to determine the sample in this study, which used data from the annual reports of the Indonesia Stock Exchange and riot reports from 2017 to 2020 as the population and sample. The analytical approach of this study uses statistical techniques and the application of Eviews 12. The findings of this study indicate that although company size has no significant effect on the quality of sustainability report disclosure, other factors such as return on assets (ROA), independent commissioners, and audit committees have an effect. Based on the studies that have been conducted, it is evident that many businesses are starting to disclose their launch reports to provide more significant data because the volume of disclosures and the quality of reports are improved and validated.