Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi, Perpajakan dan Auditing
Akhmad Faizhal
Universitas Negeri Jakarta
Economics, Econometrics & Finance Education Other

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

Found 1 Documents
Search

 1 
Pengaruh Mekanisme GCG, Kinerja Keuangan, dan Umur Perusahaan terhadap Pengungkapan Sustainability Report Akhmad Faizhal; Ratna Anggraini; Muhammad Yusuf
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.12

Abstract

This study aims to analyze the influence of independent commissioners, audit committees, profitability, and firm age on sustainability report disclosure. This study uses a quantitative method with energy sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period as the analysis unit. The data in this study uses secondary data taken from financial reports and sustainability reports obtained through the IDX website and the company's official website. The sample was selected using purposive sampling with a final number of observations of 163. This study uses panel data regression to investigate the relationship between independent variables and sustainability report disclosure using Eviews 13 software. The study’s findings demonstrates that independent commissioners and audit committees have no significant effect on sustainability report disclosure. Furthermore, profitability has a significant negative effect on sustainability report disclosure. In the meanwhile, firm age has a positive effect on sustainability report disclosure.
Co-Authors Muhammad Yusuf Ratna Anggraini