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All Journal Signifikan : Jurnal Ilmu Ekonomi ETIKONOMI Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Journal of Accounting and Investment Jurnal Analisis Bisnis Ekonomi ACCRUALS (Accounting Research Journal of Sutaatmadja) Proceeding of National Conference on Accounting & Finance Jurnal Pasar Modal dan Bisnis TSARWATICA (Islamic Economic, Accounting, and Management Journal) Business Review and Case Studies Indonesian Capital Market Review Proceeding ISETH (International Summit on Science, Technology, and Humanity) Amal: Jurnal Ekonomi Syariah
Estu Widarwati
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
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The Effect of Corporate Governance on Sustainability Report Hambali, Bahrul Mulki; Widarwati, Estu; Wityasminingsih, E
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1286

Abstract

The purpose of this study is to determine the influence of corporate governance (audit committee and independent commissioners) on sustainability report disclosure. The measurement index used as a reference for sustainability reports in this research is the Global Reporting Initiative (GRI) G4. The population in this research is energy, basic materials and industrial sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research is quantitative research and uses descriptive statistics conducted on companies listed on the IDX. The sample for this research is 31 companies registered on the IDX with a sampling technique, namely purposive sampling, namely with criteria that have consistently published sustainability reports for 2020-2022. The results of this research show that the audit committee has a positive effect on sustainability report disclosure. Meanwhile, independent commissioners have no influence on sustainability report disclosure
Co-Authors Ahmad Arif Zulfikar Apriandi, Devy Widya Arizal Hamizar Asep Solihin Audina, Revina Nita Bismantara Dewi Sartika DEWI SARTIKA E Wityasminigsih Erny Wityasminingsih Euis Yunita Purnama Sari Hambali, Bahrul Mulki Hana Afifah Fauziah Holle, Mohammad. H Indra Maulana Ivan Yusriful Fajar Jashinta Efril Mega Mustika Sari Moeljono Muhamad Zazim Mulyawati, Selvi Mulyawati, Selvi Mutqi Sopiawadi Nabilla Nur Rohmah Nunik Nurmalasari Nur Choirul Afif Nurlela, Ilma Nurul Hamidah Pipit Rengganis Rohmah, Nabila Nur Shinta Qurrota Aini Soni Karmila Sri Mulyati Tigin Lugiani Tulus Haryono