Analysis on the Effect of Company Size, Company Type, and Profitability on Sustainability Report Based on GRI Index

Abstract

The aim of this research is to examine the effects of company size, company type, and profitability to sustainability report quality based on GRI Index. The population of this research is BUMN companies that publish sustainability report in 2015-2018. Based on purposive sampling method, the number of sample companies is 12 companies. The data used in this research is sustainability report, and annual report. The GRI index used is GRI-G4 index and GRI Standard. The analysis technique used is content analysis and hypothesis test using the SPSS program. Results of this research indicate that there are differences hypothesis results between report using GRI-G4 index and those using Gri Standard. In report that use GRI-G4 index, all independent variables showed no effect on sustainability report quality. Whereas in report that use GRI standard index, profitability have a positive effect on sustainability report quality, company size and company type showed no effect on sustainability report quality. Keywords—component, sustainability report, GRI index, company size, company type, profitability