THE INTERVENING ROLE OF SUSTAINABILITY REPORTING ON THE INFLUENCE OF FIRM CHARACTERISTICS TO ACCOUNTING AND MARKET BASED PERFORMANCE OF INDONESIA NON FINANCIAL LISTED FIRMS

Ayu Shendra, Dona and Husaini, Puspa Midiastuti and Saiful, Fachruzzaman (2021) THE INTERVENING ROLE OF SUSTAINABILITY REPORTING ON THE INFLUENCE OF FIRM CHARACTERISTICS TO ACCOUNTING AND MARKET BASED PERFORMANCE OF INDONESIA NON FINANCIAL LISTED FIRMS. Undergraduated thesis, Universitas Bengkulu.

Archive (Thesis) DONA AYU SHENDRA C1C017040 UNDERGRADUATE THESIS.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons GNU GPL (Software). Download (2MB)

Abstract

This study is aimed to prove the intervening role of sustainability reporting on the influence of firm characteristics on accounting and market-based performance of Indonesia Non-Financial Listed Firms. Sampling in this study using purposive sampling method, namely the selection of samples by adjusting the predetermined criteria, 24 companies met the sample criteria each year. This study used a quantitative approach. The data analysis method used in this research is Partial Least Square-Structural Equation Modeling (PLS-SEM) with the WarpPLS Program. The results of this study showed that first, size has a significant influence on accounting and market-based performance. Second, age has a significant influence on accounting and market-based performance. Third, growth has a significant influence on accounting and market-based performance. Fourth, leverage has a significant influence on accounting and market-based performance. Fifth, size has no significant influence on sustainability reports. Sixth, age has no significant influence on sustainability reports. Seventh, growth has a significant influence on sustainability reports. Eighth, leverage has a significant influence on sustainability reports. Ninth, a sustainability report has a significant influence on accounting and market-based performance. Tenth, sustainability report only partially mediates the influence of growth and leverage on accounting and market based performance.

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