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All Journal Coopetition : Jurnal Ilmiah Manajemen
Aliza Pravitasari Putri
Universitas Pasundan
Economics, Econometrics & Finance Education Social Sciences Other

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Pengungkapan Sustainability Reporting dengan Efek Profitabilitas dan Mekanisme Good Corporate Governance Sasa S. Suratman; Mochammad Ridwan; Aliza Pravitasari Putri
Coopetition : Jurnal Ilmiah Manajemen Vol. 14 No. 2 (2023): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v14i2.3335

Abstract

This study aims to examine the influence of profitability and good corporate governance mechanisms on sustainability reporting disclosure in State-Owned Enterprises listed on the Indonesia Stock Exchange. The research method employed in this study is multiple linear regression analysis. The population of the study consists of 677 companies, and a sample of 13 companies is selected using sampling techniques. The observation period for this study ranges from 2015 to 2019, resulting in a total of 65 data observations. The findings of the study indicate that profitability and the audit committee have a positive influence on sustainability report disclosure, while the board of commissioners does not have a significant impact on sustainability report disclosure. Collectively, profitability, the board of commissioners, and the audit committee have an influence on sustainability report disclosure in State-Owned Enterprises listed on The Indonesia Stock Exchange.
Co-Authors Mochammad Ridwan Sasa S. Suratman