INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS
Vol 9 No 1 (2026): International Journal of Education, information technology   and others

The Effect of Company Size and Sustainability Reporting on Profitability with Good Corporate Governance as a Moderating Variable

Atmojo, Nanda Dwi Wahyu Bima (Unknown)
Mukti, Nandhiko Wahyu (Unknown)
Baskoro, Muhammad Akmal (Unknown)
Maulidina, Arsyifa (Unknown)
Subiyanto, Bambang (Unknown)

Article Info

Publish Date
31 Jan 2026

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

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Journal Info
INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS
Website

Abbrev

IJEIT

Publisher

peneliti.net collaborate with Indonesian education lecturer associations

Subject

Computer Science & IT Education Languange, Linguistic, Communication & Media Social Sciences

Description

nternational Journal of Education, information technology and others (IJEIT) ISSN 2623-2324 (Print) ISSN 2654-2528 (Online) is printed in Indonesia and published twice a year (August and December) by peneliti.net collaborate with Indonesian education lecturer associations (ADPPI). IJEIT is dedicated ...