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The Effect of Liquidity, Firm Size, and Corporate Governance Toward Sustainability Report Disclosures: Survey on: Indonesia Sustainability Report Award Participant

机译:流动性,公司规模和公司治理对可持续发展报告披露的影响:调查:印度尼西亚可持续发展报告奖参与者

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摘要

This research aims to examine the influence of Liquidity, Firm Size, Audit Committee and Board of Directors on the Sustainability Report Disclosure (Empirical Study on Participant of Indonesia Sustainability Reporting Award (ISRA) Companies period 2012 - 2017). The population in this research is the participant Indonesia Sustainability Reporting Award companies period 2012 - 2017. The sample in this research many 54 of the 9 companies criteria sampling. Sampling technique in this research that used was purposive sampling method. Dwita and Sri Wahyuni The result of this research showed that (1) Liquidity was significant positive influence on sustainability report disclosure, (2) Firm Size was significant negative influence on sustainability report disclosure. (3) Audit Committee was significant positive influence on sustainability report disclosure (4) Board of Directors was not significant influence on sustainability report disclosure.
机译:本研究旨在审查流动性,公司规模,审计委员会和董事会对可持续发展报告披露的影响(印度尼西亚可持续发展报告奖的实证研究2012 - 2017年期间)。 本研究中的人口是2012年的参与者印度尼西亚可持续性报告奖励奖励奖励奖。本研究中的示例在9家公司中的许多54个标准采样。 在本研究中的采样技术使用是有目的采样方法。 Dwita和Sri Wahyuni这项研究的结果表明,(1)流动性对可持续性报告披露的显着积极影响,(2)公司规模对可持续性报告披露的显着负面影响。 (3)审计委员会对可持续发展报告披露的显着积极影响(4)董事会对可持续性报告披露的影响没有重大影响。

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