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All Journal Jurnal Riset Akuntansi Aksioma
Rahayuningsih, Ika
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Economics, Econometrics & Finance

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PROFITABILITY AND BOARD DYNAMICS: UNVEILING THEIR ROLE IN CORPORATE SUSTAINABILITY DISCLOSURE Boli, Hubertus Ade Resha Raditya; Rahayuningsih, Ika
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

This type of quantitative research aims to investigate whether the profitability seen from ROA and board characteristics consisting of board size, board independence, and board gender diversity influences the disclosure of sustainability reporting. The sample used in this research is companies from the food and beverage sub-sector listed on the IDX during the period from 2018 to 2021, selected using the purposive sampling method. Therefore, the number of observations in this research was 124. The results of this study indicate that (1) profitability and board size have a negative and significant effect on the disclosure of sustainability reporting and (2) board independence and board gender diversity have a positive and significant effect on the disclosure of sustainability reporting.
Co-Authors Boli, Hubertus Ade Resha Raditya