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All Journal Jurnal Akuntansi Profesi Juara: Jurnal Riset Akuntansi Monex: Journal of Accounting Research Jati: Jurnal Akuntansi Terapan Indonesia International Journal of Social Science and Business Iqtishoduna: Jurnal Ekonomi Islam DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Ilmiah Akuntansi Kesatuan BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Management - Small and Medium Enterprises (SME's) juremi: jurnal riset ekonomi Jurnal Multidisiplin West Science National Multidisciplinary Sciences West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Jurnal Abdimas Independen Ektasi : Jurnal Ekonomi, Akutansi dan Organisasi Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Rendy Mirwan Aspirandi
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PERAN PEMERINTAH DAN PELANGGAN TERHADAP SUSTAINABILITY REPORTING DISCLOSURE PADA PERUSAHAAN MANUFAKTUR DAN ENERGI DI INDONESIA Rendy Mirwan Aspirandi; Shalli Arsylia; Dwi Suhartini
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 11 No. 1 (2026): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v11i1.5529

Abstract

This study aims to analyze and determine the effect of customer involvement, government involvement on sustainability reports in manufacturing and energy companies. The type of research used is quantitative descriptive with secondary data obtained through the official website and BEI. The population in this study was 331 with a total sample of 55 companies. Sampling in this study used the purposive sampling method so that the results were 55 companies. The data analysis technique in this study used the Statistical Product and Service Solution (SPSS). The results of this study explain that customer involvement and government involvement have an effect on sustainability report disclosure.
Co-Authors Achmad Hasan Hafidzi Achmad Zulkarnnaeni Afroh, Ibna Kamilia Fiel Ahmad Iqbal Maulana Akbar Maulana Aldi Noviansyah Aldi Putra Fajariyanto Alwan Sri Kustono Ari Nastiti Bambang Eka Dwi Cahyono Bayu Wijayantini, Bayu Bryan Chandra Varisa Dimas Dwi Oktavian Dimas Dwi Oktavian DWI CAHYONO Dwi Suhartini Eko Budi Satoto Erika Puspita Sari Evita Yuningtyas Fadilah Fahmil Tri Saputra Faradina Dwi Oktaviyanti Gustina Ronalin Hayati Muyassaroh Ikmalus Sholihin Inayatul Qutsiyah Inneke Putri Widyani Iqbal Afif Amrullah Istiqomah Al Qoidah Ivandra Argya Putra Iwan Bagus Zulfikri Leni Siti Rukmana Deffi Lia Rachmawati Moh. Firman Ardiansyah Moh. Halim Muhammad Azis Raehan Muhammad Rofiq Hidayah Nely Puspitasari Nindi Kumala Dewi Norita Citra Yuliarti, Norita Citra Nur Da'iyah Hasanah Nur Holifah Probowulan, Diyah Putu Dhika Yahya Lajaba Ramadhana Ramadhana Richo Firmansyah Riif Maftahah Riski Wahyudi Riyanto Setiawan Riyanto Setiawan Suharsono Rizky Vernita Dwi Aprilyani Seno Sumowo Setianingsih, Wahyu Eko Shalli Arsylia Susbiyani, Arik Thamrin, Mohammad Tuti Amalia Vika Rofiani Wulan Nur Indahsari Yulinartati Yulinartati