Pengaruh asset turnover, inventory turnover dan receivable turnover terhadap sustainability reporting dengan gcg sebagai variabel moderasi
P enelitian ini untuk menguji faktor-faktor yang dapat mempengaruhisustainability reporting. Kami menyelidiki pengaruh asset turnover, inventory turnoverdan account receivable turnover terhadap sustainability reporting manufaktur yangterdaftar di Bursa Efek Indonesia (BEI) selama 2014-2017. Pengambilan sampel adalahmetode purposive sampling. Kami menggunakan perusahaan sebagai sampel. Hasilpenelitian menunjukkan bahwa inventory turnover dan account receivable turnoverberpengaruh positif terhadap sustainability reporting. Asset turnover dan GoodCorporate Governance tidak berpengaruh signifikan terhadap Sustainability Reporting.
T his study is to examine the factors that can affect sustainability reporting. Weinvestigate the effect of asset turnover, inventory turnover and account receivableturnover on manufacturing sustainability reports listed on the Indonesia Stock Exchange(IDX) during 2014-2017. Sampling is a purposive sampling method. We use thecompany as a sample. The results showed that inventory turnover and account receivableturnover had a positive effect on sustainability reporting. Turnover assets and GoodCorporate Governance have no significant effect on Sustainability Reporting.