Does Company Size Moderating The Effect of Sustainability Report Disclosure on Performance?

Yuni Rosdiana; Susi Dwi Mulyani

doi:10.29313/mimbar.v39i1.2192

Authors

Yuni Rosdiana Universitas Trisakti
Susi Dwi Mulyani Universitas Trisakti

DOI:

https://doi.org/10.29313/mimbar.v39i1.2192

Keywords:

sustainability report disclosure, company size, financial performance

Abstract

Abstract

This study intends to investigate and analyze the effect of sustainability report disclosure on financial performance, the effect of company size on financial performance, and the moderating influence of company size on the relationship between sustainability report disclosure and financial performance. The employed research design is descriptive and associative, with a sample of thirteen LQ 45 companies from 2017 to 2021 that meet the inclusion criteria, selected using purposive sampling. This study utilized secondary data collected from the Indonesia Stock Exchange's (IDX) website-accessible annual reports. According to the study's findings, sustainability report disclosure has a positive impact on financial performance, company size has a positive impact on financial performance, and company size moderates the relationship between sustainability report disclosure and financial performance.

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