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All Journal JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Shalli Arsylia
Universitas Pembangunan Nasional Veteran Jawa Timur

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PERAN PEMERINTAH DAN PELANGGAN TERHADAP SUSTAINABILITY REPORTING DISCLOSURE PADA PERUSAHAAN MANUFAKTUR DAN ENERGI DI INDONESIA Rendy Mirwan Aspirandi; Shalli Arsylia; Dwi Suhartini
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 11 No. 1 (2026): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v11i1.5529

Abstract

This study aims to analyze and determine the effect of customer involvement, government involvement on sustainability reports in manufacturing and energy companies. The type of research used is quantitative descriptive with secondary data obtained through the official website and BEI. The population in this study was 331 with a total sample of 55 companies. Sampling in this study used the purposive sampling method so that the results were 55 companies. The data analysis technique in this study used the Statistical Product and Service Solution (SPSS). The results of this study explain that customer involvement and government involvement have an effect on sustainability report disclosure.
Co-Authors Dwi Suhartini Rendy Mirwan Aspirandi