Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Sanskara Akuntansi dan Keuangan
Winda Rahmawati
Universitas Buana Perjuangan Karawang
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect of Sustainable Development Goals Implementation and Corporate Governance on Sustainability Report Transparency with Firm Size as a Moderating Variable: Analysis of the consumer goods sector Listed on the Indonesia Stock Exchange, 2022-2024 Winda Rahmawati; Ihsan Nasihin; Dhea Imroatul Fatihah
Sanskara Akuntansi dan Keuangan Vol. 4 No. 03 (2026): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v4i03.806

Abstract

In this study, we will look at consumer goods companies listed on the Indonesia Stock Exchange from 2022 to 2024 to see how corporate governance and the SDGs affect the transparency of sustainability reports. We will use company size as a moderating variable to determine the exact impact. This research used quantitative methods to go through secondary data such as annual reports and company sustainability reports. With a total of 99 participants, the study employed purposive sampling. The statistical procedures employed included MRA and multiple linear regression. Transparency in sustainability reporting is positively and significantly impacted by SDG implementation, but by corporate governance, no such effect was observed. When it comes to the impact of SDG implementation and corporate governance on sustainability reporting transparency, organizational size might not be a determining factor. In general, the implementation of the SDGs has a greater influence on the openness of sustainability reporting than corporate governance and firm size. These results show that a key element in raising the transparency of sustainability report is a company's dedication to sharing sustainability-related information.
Co-Authors Dhea Imroatul Fatihah Ihsan Nasihin