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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Muhamad Dzulfikri
Muhammadiyah University of Cirebon
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE INFLUENCE OF FINANCIAL PERFORMANCE ON SUSTAINABILITY REPORT DISCLOSURE Fitriya Sari; Muzayyanah Muzayyanah; Muhamad Dzulfikri
Jurnal Maneksi Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.3974

Abstract

Introduction: This study examines the effect of financial performance, proxied by Return on Assets (ROA), on Sustainability Report disclosure among companies listed in the ESG Star Index. Increasing concerns regarding sustainable business practices have encouraged companies to disclose economic, social, and environmental information as a form of accountability to stakeholders. Financial performance is considered an important factor influencing the extent of sustainability disclosure because companies with higher profitability tend to have greater resources to support sustainability activities. Methods: This research employed a quantitative approach using secondary data obtained from annual reports and sustainability reports published by companies included in the ESG Star Listed Companies. The sample was selected using a purposive sampling technique based on predetermined criteria. Data were analyzed using descriptive statistics, classical assumption tests, simple linear regression analysis, partial t-test, and coefficient of determination analysis with the assistance of IBM SPSS Statistics software.Results: The findings reveal that financial performance, proxied by ROA, has a positive and significant effect on Sustainability Report disclosure, as indicated by a significance value of 0.000, which is lower than the significance level of 0.05. These results suggest that companies with higher profitability tend to disclose sustainability information more extensively. The study concludes that strong financial performance encourages greater transparency in sustainability practices and positively contributes to the extent of Sustainability Report disclosure. Companies should continuously improve financial performance while enhancing the quality and extent of Sustainability Report disclosure to strengthen stakeholder trust and support long-term business sustainability. Keywords: Financial Performance, Sustainability Report Disclosure
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON SUSTAINABILITY REPORT DISCLOSURE: EVIDENCE FROM ESG STAR LISTED COMPANIES Rinni Indriyani; Fitriya Sari; Muhamad Dzulfikri
Jurnal Maneksi Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.4035

Abstract

Introduction: Sustainability Report disclosure has become an important instrument for corporate accountability in communicating economic, social, and environmental performance to stakeholders. This study aims to examine the influence of Good Corporate Governance, represented by the board of directors, audit committee, and independent board of commissioners, on Sustainability Report disclosure among companies included in the ESG Star Listed Companies. Methods: This research employed a quantitative approach with an associative research design. Secondary data were collected from companies’ annual reports and Sustainability Reports using purposive sampling. The data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics software, preceded by descriptive statistical analysis and classical assumption tests. Hypothesis testing used partial tests, simultaneous tests, and coefficient of determination analysis.Results: The findings reveal that the board of directors has no significant effect on Sustainability Report disclosure. In contrast, the audit committee and the independent board of commissioners have positive and significant effects on Sustainability Report disclosure. These findings indicate that corporate monitoring mechanisms play a more substantial role than strategic decision-making functions in improving the transparency of sustainability reporting. The study concludes that the effectiveness of Good Corporate Governance in improving Sustainability Report disclosure is particularly influenced by the audit committee and the independent board of commissioners. Therefore, companies are encouraged to strengthen the effectiveness and oversight functions of their audit committees and independent boards of commissioners to enhance the quality and transparency of Sustainability Report disclosure. Keywords: Board of Directors; Audit Committee; Independent Board of Commissioners; Sustainability Report.
Co-Authors Fitriya Sari Muzayyanah Muzayyanah Rinni Indriyani