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All Journal INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS
Baskoro, Muhammad Akmal
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Computer Science & IT Education Languange, Linguistic, Communication & Media Social Sciences

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The Effect of Company Size and Sustainability Reporting on Profitability with Good Corporate Governance as a Moderating Variable Atmojo, Nanda Dwi Wahyu Bima; Mukti, Nandhiko Wahyu; Baskoro, Muhammad Akmal; Maulidina, Arsyifa; Subiyanto, Bambang
International Journal of Education, Information Technology, and Others Vol 9 No 1 (2026): International Journal of Education, information technology   and others
Publisher : Peneliti.net

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Abstract

This study analyzes the effect of company size and Sustainability Reporting (SR) on Profitability (PR) with the Audit Committee (AC) as a moderating variable determined for Good Corporate Governance (GCG), in companies listed on the IDX80 Index on the IDX in 2020-2024, the research are tested using WarpPLS 8.0 as the statistical program. It was concluded that company size has a significant negative effect on profitability, while sustainability reporting and the moderating role of good corporate governance (GCG) are not significant with profitability
Co-Authors Atmojo, Nanda Dwi Wahyu Bima Bambang Subiyanto, Bambang Maulidina, Arsyifa Mukti, Nandhiko Wahyu