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All Journal Jurnal Locus Penelitian dan Pengabdian Jurnal Pendidikan Indonesia (Japendi)
Puspasari, Dian
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Aerospace Engineering Automotive Engineering Decision Sciences, Operations Research & Management Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics

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Pengaruh Kinerja Keuangan, Karakteristik Perusahaan dan Corporate Governance terhadap Pengungkapan Sustainability Report (Pada Perusahaan BUMN di Bursa Efek Indonesia) Puspasari, Dian; Ahmar, Nurmala; Djaddang, Syahril
Jurnal Pendidikan Indonesia Vol. 6 No. 1 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i1.7203

Abstract

Penelitian ini bertujuan untuk membuktikan dan menganalisis profitabilitas (ROA) terhadap pengungkapan sustainability report; ukuran perusahaan terhadap pengungkapan sustainability report; umur perusahaan terhadap pengungkapan sustainability report; dewan komisaris independen terhadap pengungkapan sustainability report; dan komite audit terhadap pengungkapan sustainability report. Penelitian ini menggunakan kuantitatif dengan perusahaan yang tercatat di Bursa Efek Indonesia (BEI) yang mengungkapkan sustainability report. Hasil dari penelitian ini menunjukkan bahwa (ROA), ukuran perusahaan dan dewan komite audit berpengaruh positif, yang menunjukkan bahwa semakin tinggi (ROA), semakin besar ukuran perusahaan dan semakin banyak dewan komisaris independen maka luas pula pengungkapan. Variabel komite audit menunjukkan arah negatif yang berarti banyaknya anggota komite audit maka pengungkapan cenderung tidak luas. Variabel likuiditas dan umur perusahaan tidak berpengaruh, yang menunjukkan bahwa tinggi rendahnya nilai likuiditas dan tua mudanya umur perusahaan tidak mampu mempengaruhi luas tingkat pengungkapan
Analysis of the Determinants of Sustainability Report Disclosure and the Moderating Role of Audit Quality Puspasari, Dian; Djaddang, Syahril
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 12 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i12.5097

Abstract

This study aims to analyze the determinants of sustainability report disclosure and examine the moderating role of audit quality in this relationship. The independent variables investigated include firm size, profitability, leverage, and institutional ownership. This research employs a quantitative approach using secondary data derived from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange. The data were analyzed using Moderated Regression Analysis (MRA) to test both direct effects and interaction effects. The findings reveal that firm size and institutional ownership have a significant positive effect on sustainability report disclosure, while profitability and leverage show no significant influence. Furthermore, audit quality is found to moderate the relationship between firm size and institutional ownership with sustainability report, but not for profitability and leverage disclosure. These results highlight the importance of audit quality in enhancing corporate transparency and accountability, particularly in sustainability reporting which has increasingly attracted stakeholder attention.
Co-Authors Djaddang, Syahril Nurmala Ahmar