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

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.