Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

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Factors Affecting Sustainability Report Disclosure

Authors
Enny Hardi1, *, Monalisa Monalisa2
1Hasanuddin University, Makassar, Indonesia
2Lambung Mangkurat University, Banjarmasin, Indonesia
*Corresponding author. Email: ehardi@ulm.ac.id
Corresponding Author
Enny Hardi
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_167How to use a DOI?
Keywords
Sales Growth; Financial Slack; Industry Type; Managerial Ownership; Sustainability Report Disclosure
Abstract

This study aims to examine and analyze the effect of sales growth, financial slack, industry type, and managerial ownership on the sustainability report disclosure in companies in the industrial sector listed on the Indonesia Stock Exchange for the period 2021–2023. This research employs a quantitative method with an associative type. The population in this study are 63 companies from the industrial sector listed on the Indonesia Stock Exchange for the period 2021–2023. The sample was selected using purposive sampling techniques with certain criteria, resulting in 16 companies that met the sampling criteria. The study used documentation techniques as the data collection method to obtain secondary data for data processing. The research data were tested using multiple linear regression analysis with the assistance of SPSS version 26 to determine whether there is an effect among the variables. The results of this study indicate that financial slack has a significant effect on the disclosure of sustainability reports, while sales growth, industry type, and managerial ownership do not significantly affect the disclosure of sustainability reports.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_167How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Enny Hardi
AU  - Monalisa Monalisa
PY  - 2025
DA  - 2025/07/30
TI  - Factors Affecting Sustainability Report Disclosure
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 2081
EP  - 2097
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_167
DO  - 10.2991/978-94-6463-758-8_167
ID  - Hardi2025
ER  -