SENTRI: Jurnal Riset Ilmiah
Vol. 4 No. 11 (2025): SENTRI : Jurnal Riset Ilmiah, November 2025

Analisis Determinan Praktik Sustainable Reporting pada Perusahaan Manufaktur di Indonesia

Rizal, Samsul (Unknown)
Indriyanto, Erwin (Unknown)



Article Info

Publish Date
30 Nov 2025

Abstract

The research study aims to analyze the influence of Good Corporate Governance (GCG) mechanisms, Female Directors, Profitability, and Leverage on Sustainable Reporting in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2021 - 2023. There are 126 samples with a purposive method, and the data used is secondary data obtained through companies on the Indonesia Stock Exchange website www.idx.co.id and their respective company websites. The data analysis technique is the Warp Partial Least Square (WarpPLS) model with two modeling models, namely outer model and inner model analysis. The results of this study indicate that the Audit Committee has no effect on Sustainable Reporting, Independent Commissioners have an effect on Sustainable Reporting, Female Directors have an effect on Sustainable Reporting, Profitability has no effect on Sustainable Reporting, and Leverage has an effect on Sustainable Reporting. The results of this study are expected to be a consideration for companies so that they can pay attention to internal and external factors that can affect Sustainable Reporting.

Copyrights © 2025






Journal Info

Abbrev

sentri

Publisher

Subject

Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

Description

SENTRI: Jurnal Riset Ilmiah accomodates original research, or theoretical papers. We invite critical and constructive inquiries into wide range of fields of study with emphasis on interdisciplinary approaches: Humanities and Social sciences, that include: Engineering Agriculture Economics Health IT ...