International Journal of Economics, Business and Innovation Research
Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation

Determinan Factors of Sustainability Report : The Moderating Role of Institutional Ownership

Sabrina Gesila Finca (Unknown)
Agus Ismaya Hasanudin (Unknown)
Nurhayati Soleha (Unknown)

Article Info

Publish Date
16 Oct 2025

Abstract

This study examines the influence of corporate governance mechanisms (board size and board independence) and profitability on the quality of sustainability report, with institutional ownership as a moderating variable in non-cyclical consumer companies listed on the Indonesia Stock Exchange during 2020-2023. Using quantitative analysis of 96 observations through Moderated Regression Analysis, the results reveal that board size and board independence have a positive effect on sustainability report, while profitability does not show a significant effect. Furthermore, institutional ownership moderates by weakening the relationship between governance mechanisms and sustainability report, but does not moderate the relationship between profitability and sustainability report.

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Journal Info
International Journal of Economics, Business and Innovation Research
Website

Abbrev

IJEBIR

Publisher

CV. Cita Utilitas Utama

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

International Journal of Economics, Business and Innovation Research (IJEBIR) is a high quality open access peer reviewed research journal. providing a platform for the researchers, academicians, professional, practitioners and students to impart and share knowledge in the form of high quality ...