DETERMINANTS OF MATERIALITY ASSESSMENT DISCLOSURE IN SUSTAINABILITY REPORT

Authors

  • Putu Mega Anjari Udayana University Author
  • Eka Ardhani Sisdyani Udayana University Author

Keywords:

Materiality Assessment Disclosure, Profitability, Leverage, Number of Stakeholder Group

Abstract

This research was led to discover empirical proof of the impact of profitability, leverage, and number of stakeholders on materiality assessment disclosure. The study focused on companies in the infrastructure and transportation sector listed on the Indonesian Stock Exchange from 2018 to 2022. The theories used in this study are stakeholder theory and legitimacy. A total of 39 companies were used as a sample with 100 observations selected using a non-probability sampling method. Multiple regression with SPSS 26 is used for the analysis. The analysis shows that leverage and the number of stakeholder groups have a significant positive impact on materiality assessment disclosure, while profitability has no effect. This research has implications to increase the quality of materiality assessment disclosures on infrastructure and transportation companies and also be an example to other companies.

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Published

2024-10-10

How to Cite

DETERMINANTS OF MATERIALITY ASSESSMENT DISCLOSURE IN SUSTAINABILITY REPORT. (2024). International Student Conference on Accounting and Business, 3(1). https://conference.forkommsaunsoed.com/index.php/iscoab-psa/article/view/141