Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal J-MAS (Jurnal Manajemen dan Sains)
Oktapiani, Nabila
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Good Corporate Governence dan Firm Size terhadap Pengungkapan Sustainability Report pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Oktapiani, Nabila; Simatupang, Frido Saritua
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 1 (2024): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i1.1657

Abstract

Companies or profit entities have the main goal of maximizing profits, but now this goal has shifted from how companies only want to get profits to how companies manage their social and environmental impacts. In Indonesia itself, not many companies disclose their sustainability reports. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange for a 3-year period, namely 2020-2022. The sampling technique used was purposive sampling. The data analysis method used is multiple linear regression. Sustainability report disclosure in this study uses GRI Standards 2021. The independent board of commissioners and institutional ownership have no effect on the disclosure of the Sustainability report, then, the audit committee and firm size affect the disclosure of the Sustainability report. then simultaneously the independent board of commissioners, institutional ownership, audit committee, and Firm Size have a significant effect on the disclosure of the Sustainability report.
Co-Authors Simatupang, Frido Saritua