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All Journal SULUH: Jurnal Abdimas Monas: Jurnal Inovasi Aparatur MOVE: Journal of Community Service and Engagement Journal of Financial and Behavioural Accounting Media Akuntansi Perpajakan JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Journal of Islamic Contemporary Accounting and Business Pelita : Jurnal Penelitian, Terapan dan Aplikatif Journal of Economics and Management
Rista Bintara, Rista
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Beyond Financial Growth: Do Governance and Profitability Drive Sustainability Transparency? Rahmawaty, Dinda; Bintara, Rista
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 1 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i1.553

Abstract

Amidst increasing regulatory pressure for corporate accountability, sustainability reporting has become a strategic imperative for the energy sector. This study investigates the impact of profitability, institutional ownership, audit committee effectiveness, and firm size on sustainability report disclosure among energy companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Using a purposive sampling technique, a longitudinal dataset of 40 observations from 8 representative firms was analyzed. Data processing was conducted via multiple linear regression analysis. The empirical results demonstrate that profitability, audit committee, and firm size exert a significant positive influence on the extent of sustainability disclosure. Conversely, institutional ownership was found to have a negative effect. These findings underscore that internal corporate governance mechanisms and financial capacity are primary drivers in enhancing transparency and stakeholder accountability. This research provides practical insights for regulators and investors regarding the non-financial reporting landscape in high-impact industries.
Co-Authors Agustiningsih, Maulina Angela Dirman Ariansyah, Rudy Citra Sukmadilaga Dillak, Vaya Juliana Giawan Nur Fitria Hidayat, Andreas Josafat Manuela, Vieri Leonardo Marsyaf, Marsyaf PALUPI, AGUSTIN Pinondang, Victor Putu Virra Indah Perdanawati, Luh Raden Mohamad Herdian Bhakti Rahmawaty, Dinda Ramadoni, Lutfih Riaty Handayani Rieke Pernamasari Roy Budiharjo Srihadi Srihadi Triyani Budyastuti Yananto Mihadi Putra Zakarsi, Wahyudin