Kiswanto, - and Agus Wahyudin , Ekonomi Akuntansi and Woro Sri Hesti Tulus Prihatin, - and I Gusti Ketut Agung Ulupui, - (2020) Effect of Financial Performance on Sustainable Report Disclosure with the Board of Commissioners as the Moderating Variable. International Journal of Innovation, Creativity and Change, 13 (4). pp. 39-52. ISSN 2201-1323

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Abstract

This research aims to determine the role of the board of commissioners in modernising the effect correlations of profitability, liquidity, and leverage on sustainable report disclosure. The population of the study is non-financial companies registered in the Indonesia Stock Exchange (IDX), who issue annual reports as well as sustainable reports. Samples of the study are selected by using purposive sampling method. The analyser tests the hypothesis using absolute difference value test. This research indicates that profitability has an significant and positive effect on sustainable report disclosure. Liquidity and leverage have no significant effect on sustainable report disclosure. The board of commissioners modernise the effect of profitability, and leverage sustainable report disclosure significantly. They do not significantly modernise the effect of liquidity on the disclosure. Conclusions of the study are that profitability influences sustainable report disclosure and that the board of commissioners are able to modernise the effects of profitability, and leverage on the disclosure.

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