Bridging the Gap between Sustainability Disclosure and Firm Performance in Indonesian Firms: The Moderating Effect of the Family Firm

• Main Authors: Arumega Zarefar, -, Dian Agustia, -, Noorlailie Soewarno, -
• Format: Article PeerReviewed
• Language: English; English; Indonesian
• Published: Multidisciplinary Digital Publishing Institute (MDPI) 2022
• Subjects: H Social Sciences; HD Industries. Land use. Labor; HF Commerce
• Online Access: https://repository.unair.ac.id/118842/1/NoorlailieS_Artikel-T109.pdf; https://repository.unair.ac.id/118842/2/NoorlailieS_Similarity-T109_Bridging-the-Gap.pdf; https://repository.unair.ac.id/118842/3/NoorlailieS_KualitasKaril109.pdf; https://repository.unair.ac.id/118842/; https://www.mdpi.com/2071-1050/14/19/12022; https://doi.org/10.3390/su141912022
• Institution: Universitas Airlangga

This study investigates the impact of sustainability reporting on firm performance. This paper also examines the moderating effect of family ownership on the relationship between sustainability disclosure and firm performance. The research sample consists of 850 primary and secondary sector companie...