Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Scripta Economica: Journal of Economics, Management, and Accounting
Zahrotun Maulidah
Universitas Brawijaya
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Struktur Tata Kelola Perusahaan dan Team-Centric Culture terhadap Pengungkapan Sustainability Report pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024 Zahrotun Maulidah; Putu Prima Wulandari
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/gxvc7842

Abstract

This study aims to analyze the effect of corporate governance structure and team-centric culture on sustainability report disclosure in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study uses a quantitative method with secondary data obtained from companies’ financial reports and sustainability reports. The sample was selected using a purposive sampling method, resulting in 66 research observations. Corporate governance structure is measured through the number of board of directors, board of commissioners, and audit committee members, while team-centric culture is measured using the ratio of employee compensation to operating expenses. Sustainability report disclosure is measured using the Sustainability Report Disclosure Index (SRDI) and analyzed using panel data regression with the assistance of EViews 12 software. The results show that the board of commissioners has a positive and significant effect on sustainability report disclosure, while the board of directors, audit committee, and team-centric culture have no significant effect on sustainability report disclosure.
Co-Authors Putu Prima Wulandari