{"id":"https://openalex.org/W2977935313","doi":null,"title":"Factors affecting the disclosure of sustainability reporting","display_name":"Factors affecting the disclosure of sustainability reporting","publication_year":2019,"publication_date":"2019-10-02","ids":{"openalex":"https://openalex.org/W2977935313","mag":"2977935313"},"language":"en","primary_location":{"id":"pmh:oai:ojs.ijcf.ticaret.edu.tr:article/115","doi":null,"is_oa":true,"landing_page_url":"http://ijcf.ticaret.edu.tr/index.php/ijcf/article/view/115","pdf_url":"http://ijcf.ticaret.edu.tr/index.php/ijcf/article/view/115","source":{"id":"https://openalex.org/S4306402412","display_name":"International Journal of Commerce and Finance (Istanbul Commerce University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I53210213","host_organization_name":"Istanbul Commerce University","host_organization_lineage":["https://openalex.org/I53210213"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"2149-9608","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","indexed_in":["doaj"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://ijcf.ticaret.edu.tr/index.php/ijcf/article/view/115","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5076019633","display_name":"Nurul Hidayah","orcid":"https://orcid.org/0000-0002-0680-5681","observed_orcids":["https://orcid.org/0000-0002-0680-5681"]},"institutions":[{"id":"https://openalex.org/I177671886","display_name":"Mercu Buana University","ror":"https://ror.org/00qjgk605","country_code":"ID","type":"education","lineage":["https://openalex.org/I177671886"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nurul Hidayah","raw_affiliation_strings":["UNIVERSITAS MERCU BUANA"],"raw_orcid":"https://orcid.org/0000-0002-0680-5681","affiliations":[{"raw_affiliation_string":"UNIVERSITAS MERCU BUANA","institution_ids":["https://openalex.org/I177671886"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5040460952","display_name":"Ahmad Badawi","orcid":"https://orcid.org/0000-0002-9174-8000","observed_orcids":["https://orcid.org/0000-0002-9174-8000"]},"institutions":[{"id":"https://openalex.org/I177671886","display_name":"Mercu Buana University","ror":"https://ror.org/00qjgk605","country_code":"ID","type":"education","lineage":["https://openalex.org/I177671886"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ahmad Badawi","raw_affiliation_strings":["UNIVERSITAS MERCU BUANA"],"raw_orcid":"https://orcid.org/0000-0002-9174-8000","affiliations":[{"raw_affiliation_string":"UNIVERSITAS MERCU BUANA","institution_ids":["https://openalex.org/I177671886"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5078769433","display_name":"Lucky Christ Nugroho","orcid":"https://orcid.org/0000-0002-9613-1667","observed_orcids":["https://orcid.org/0000-0002-9613-1667","https://orcid.org/0000-0002-7354-3239"]},"institutions":[{"id":"https://openalex.org/I177671886","display_name":"Mercu Buana University","ror":"https://ror.org/00qjgk605","country_code":"ID","type":"education","lineage":["https://openalex.org/I177671886"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Lucky Nugroho","raw_affiliation_strings":["mercu buana university"],"raw_orcid":"https://orcid.org/0000-0002-9613-1667","affiliations":[{"raw_affiliation_string":"mercu buana university","institution_ids":["https://openalex.org/I177671886"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I177671886"],"apc_list":null,"apc_paid":null,"fwci":4.6136,"has_fulltext":true,"cited_by_count":31,"citation_normalized_percentile":{"value":0.94576053,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"5","issue":"2","first_page":"219","last_page":"229"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9937000274658203,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9937000274658203,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.004100000020116568,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.8230000138282776},{"id":"https://openalex.org/keywords/disclosure-determinants","display_name":"determinants of disclosure","score":0.8980000019073486},{"id":"https://openalex.org/keywords/current-ratio","display_name":"current ratio","score":0.9290000200271606},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9850000143051147},{"id":"https://openalex.org/keywords/industry-type","display_name":"industry type","score":0.9020000100135803},{"id":"https://openalex.org/keywords/audit-committee-meetings","display_name":"audit committee meetings","score":0.9869999885559082},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9399999976158142},{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.531000018119812}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7828167080879211},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.7795394659042358},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.7404728531837463},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6471347212791443},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.6421228647232056},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5692129731178284},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.5407123565673828},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.48955783247947693},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.4572780132293701},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.434490829706192},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.41905927658081055},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2083592712879181},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.19107520580291748},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.11970195174217224},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:ojs.ijcf.ticaret.edu.tr:article/115","doi":null,"is_oa":true,"landing_page_url":"http://ijcf.ticaret.edu.tr/index.php/ijcf/article/view/115","pdf_url":"http://ijcf.ticaret.edu.tr/index.php/ijcf/article/view/115","source":{"id":"https://openalex.org/S4306402412","display_name":"International Journal of Commerce and Finance (Istanbul Commerce University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I53210213","host_organization_name":"Istanbul Commerce University","host_organization_lineage":["https://openalex.org/I53210213"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"2149-9608","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:293f8cc64aa348aaa15c81d8ea02ed51","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/293f8cc64aa348aaa15c81d8ea02ed51","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Commerce and Finance, Vol 5, Iss 2, Pp 219-229 (2019)","raw_type":"article"},{"id":"mag:2977935313","doi":null,"is_oa":false,"landing_page_url":"http://ijcf.ticaret.edu.tr/index.php/ijcf/article/download/115/pdf_99","pdf_url":null,"source":{"id":"https://openalex.org/S4306513918","display_name":"International journal of commerce and finance","issn_l":"2149-9608","issn":["2149-9608"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310318285","host_organization_name":"Istanbul Commerce University","host_organization_lineage":["https://openalex.org/P4310318285"],"host_organization_lineage_names":["Istanbul Commerce University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"International journal of commerce and finance","raw_type":null}],"best_oa_location":{"id":"pmh:oai:ojs.ijcf.ticaret.edu.tr:article/115","doi":null,"is_oa":true,"landing_page_url":"http://ijcf.ticaret.edu.tr/index.php/ijcf/article/view/115","pdf_url":"http://ijcf.ticaret.edu.tr/index.php/ijcf/article/view/115","source":{"id":"https://openalex.org/S4306402412","display_name":"International Journal of Commerce and Finance (Istanbul Commerce University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I53210213","host_organization_name":"Istanbul Commerce University","host_organization_lineage":["https://openalex.org/I53210213"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"2149-9608","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Industry, innovation and infrastructure","score":0.5600000023841858,"id":"https://metadata.un.org/sdg/9"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2977935313.pdf","grobid_xml":"https://content.openalex.org/works/W2977935313.grobid-xml"},"referenced_works_count":8,"referenced_works":["https://openalex.org/W2010538986","https://openalex.org/W2027032257","https://openalex.org/W2085317472","https://openalex.org/W2186317326","https://openalex.org/W2186321573","https://openalex.org/W2290213882","https://openalex.org/W2605459514","https://openalex.org/W2735392070"],"related_works":["https://openalex.org/W3160779009","https://openalex.org/W3182172538","https://openalex.org/W3157396263","https://openalex.org/W3091147855","https://openalex.org/W4210608694","https://openalex.org/W2920825961","https://openalex.org/W7220269059","https://openalex.org/W1551494369","https://openalex.org/W4322759475","https://openalex.org/W2969860237"],"abstract_inverted_index":{"This":[0],"study":[1],"examines":[2],"the":[3,7,10,36,44,59,63,73,86,90,112],"factors":[4,47],"that":[5,72],"influence":[6],"sustainability":[8,66,116],"of":[9,31,46,58,65,69,92],"company's":[11],"disclosure":[12,64],"has":[13],"registered":[14],"at":[15],"Indonesia":[16],"Sustainability":[17],"Award":[18],"(ISRA).":[19],"Data":[20],"were":[21],"taken":[22],"from":[23],"2012":[24],"to":[25,42],"2017":[26],"and":[27,56,79,89,105],"became":[28],"a":[29,107,115],"sample":[30],"9":[32],"companies":[33],"featured":[34],"in":[35,103,114],"ISRA.":[37],"Regression":[38],"analysis":[39],"was":[40],"used":[41],"examine":[43],"effect":[45,94],"(Current":[48],"Ratio,":[49],"Size,":[50],"Type":[51],"Industry,":[52],"Social":[53],"Responsibility":[54],"Committee":[55,81],"meetings":[57],"audit":[60],"committee)":[61],"on":[62],"reporting.":[67],"Result":[68],"regression":[70],"explains":[71],"variable":[74],"Current":[75],"Ratio":[76],"(CR),":[77],"Size":[78],"Audit":[80],"Meetings":[82],"significant":[83],"effect,":[84],"while":[85],"governance":[87],"committee":[88],"type":[91],"industry":[93],"are":[95,100],"not":[96],"significant.":[97],"Therefore,":[98],"Companies":[99],"growing":[101],"fast":[102],"asset":[104],"have":[106],"large":[108],"debt":[109],"must":[110],"disclose":[111],"information":[113],"report.":[117]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":12},{"year":2022,"cited_by_count":8},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2019-10-10T00:00:00"}