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All Journal ECSOFiM (Economic and Social of Fisheries and Marine Journal) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Pendidikan Ekonomi & Bisnis Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) Assets: Jurnal Akuntansi dan Pendidikan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) eCo-Buss JURNAL REKAYASA SIGMA TEKNIKA Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) UPI YPTK Journal of Business and Economics JURNAL LENTERA AKUNTANSI Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Jurnal Akuntansi Keuangan dan Bisnis Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Riset Akuntansi Journal Markcount Finance e-Jurnal Apresiasi Ekonomi JBIAM
Ilona, Desi
Universitas Putra Indonesia YPTK
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

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Journal : JBIAM

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Sustainability Reporting Disclosure: Does Corporate Governance Internal Mechanism Matter? Ilona, Desi
Journal Business Inovation, Accounting and Management Vol 1 No 2 (2025): Agustus 2025
Publisher : Lembaga Riset Penelitian dan PKM Aliansi Manajemen Indonesia

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Abstract

This study determines the factors affecting the sustainability reporting disclosure from internal corporate governance mechanism. This mechanism is represented by three variables: board of commissioner size, audit committee size and concentrated ownership. This study uses the agency theory as underpinning theory. The final sample of this study is fifteen companies that disclose sustainability report. secondary data is employed, and the data is analyzed using multivariate regression analysis. the classical assumptions must be satisfied first before proceeding to regression. the result show that two hypotheses are rejected and one hypothesis is accepted. The accepted hypothesis implied that higher concentrated ownership improves the sustainability reporting disclosure.   
Co-Authors Abd-Mutalib, Hafizah Alberty, Putri Anief, Bahrul Anita Ade Rahma Aqila, Foja Ayu Rafifa Ayu Yulia Sari Azwa Maqfira dandes rifa Dandes Rifa Dandes Rifa, Dandes Datillah, Rahmat Desi Lammarito Sinaga Desi Permata Sari Dessy Rahmawati, Dessy Dwi Fitri Puspa Elfiswandi Ethika , Ethika Eugene Okyere Kwakye Eugene Okyere-Kwakye Febri Aldi Hadi, Zuriyon Hamdi, Mukhlizul Hanna Pratiwi Hanna Pratiwi Herawati Herawati Herawati Mawardi Herifal Ikhsan hilda mary jayanti , Chesren putri Junaidi Junaidi Maharani, Shinta Dea Mahendri, Meihendri Mardiana Azizah Mardiana Azizah Melani Sri Wahyuni Messy Wisandra Muhammad , Ghazi Muhammad fauzan Muhammad Pondrinal Neva Novianti Ningsih, Shela Septia Novia Rahmawati Nurmawati, Ulmi Nurwati A Ahmad-Zaluki Okyere-Kwakye, Eugene Prastya, Dwi Puttri , Daniati Puttri, Daniati Rifki Putra Ananda Rina Asmeri, Rina Rozi Destian Rozi Destian Salfadri, Salfadri Sandra, Viola Refina Saputra, Dede Yudha Selvi Yona Sari Shamharir Abidin Siti Naziyatul Ulfa Tela, I Nengah Titah Fadhilah Harahap Titami Seprianti Wahyuni, Anggela Wongso , Jonny Wongso, Jonny Yasni, Delvi Okti Yeasy Darmayanti Yesi Fitri Yuwanita Yeza, Riska Nofri Yulistia Muslim, Resti Yunilma Yunilma Yunilma, Yunilma Yunita Waryani Zaitul Zaitul , Zaitul Zaitul Zaitul Zaitul, Zaitul