Determinants of Sustainability Report Quality: The Impact of Financial Performance, Corporate Governance, Firm Size, and Age

Reza Widya Saputra; Luh Gede Krisna Dewi

doi:10.24843/EJA.2025.v35.i08.p02

Authors

Reza Widya Saputra Faculty of Economics and Business, Universitas Udayana, Indonesia
Luh Gede Krisna Dewi Faculty of Economics and Business, Udayana University, Indonesia

DOI:

https://doi.org/10.24843/EJA.2025.v35.i08.p02

Keywords:

Sustainability Report Quality, Financial Performance, Corporate Governance, Company Size, Company Age

Abstract

This study empirically examines the impact of financial performance, corporate governance, firm size, and firm age on the quality of sustainability reporting. Using binary logistic regression analysis, the study processes data with SPSS version 26. The sample consists of 50 non-financial firms listed on the Indonesia Stock Exchange from 2018 to 2022, selected through a purposive sampling method, resulting in 250 firm-year observations. The findings indicate that independent commissioners, audit committees, and firm age positively influence sustainability report quality. However, liquidity, profitability, leverage, operational activity, board of directors, and firm size do not exhibit a significant effect.

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