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All Journal Jurnal Paradigma Akuntansi
Abigail Virginia Wiryanto
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Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGARUH PROFITABILITAS DAN MEKANISME TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN Abigail Virginia Wiryanto; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39046

Abstract

This study is designed to analyze the extent to which profitability, the number of Audit Committee meetings, and the proportion of Independent Board Commissioners influence the level of Sustainability Report Disclosure in companies operating in the Energy Sector and listed on the Indonesia Stock Exchange (IDX) during the period from 2022 to 2024, with Firm Size as a control variable. The data used were secondary data with a purposive sampling method, resulting in 23 sample companies with a total of 69 observations. Data analysis was conducted using multiple linear regression assisted by SPSS version 26. The research results show that Profitability, Audit Committee, and Independent Board of Commissioners do not have a significant effect on sustainability report disclosure, while Firm Size as a control variable has a significant and positive effect on sustainability report disclosure. The implication of this research is that energy sector companies need to strengthen sustainability policies and commitments in both operational practices and corporate reporting, so that sustainability report disclosure can be done more optimally regardless of profitability levels and corporate governance characteristics.
Co-Authors Estralita Trisnawati