Kembali | Vol 7, No 1 (2018)
Article
Lusy Imawati dan Agung Nur Probohudono
Abstract
The purpose of this research is to know the influence of company size, independent commissioner, board of commissioner, gender diversity with profitability control variable which is proxy with return on asset (ROA) and company age to disclosure of sustainability report in five countries. The purposive sampling method is used in this research with 30 mining sector companies that have been listed in the stock exchanges that are being sampled, namely Indonesia, Thailand, Australia, New Zealand and India 2014 to 2016 or within 3 years. The results show that there is significant influence on independent commissioner, board of commissioner and gender diversity on sustainability report disclosure, while firm size, return on asset (ROA) and age of firm have no significant effect. Implications on the research can be taken into consideration in making the company's management policy to make sustainability report disclosure.
Keywords
sustainability report, corporate social responsibility
