PERAN PEMERINTAH DAN PELANGGAN TERHADAP SUSTAINABILITY REPORTING DISCLOSURE PADA PERUSAHAAN MANUFAKTUR DAN ENERGI DI INDONESIA

Rendy Mirwan Aspirandi (Universitas Muhammadiyah Jember)
Shalli Arsylia (Universitas Pembangunan Nasional Veteran Jawa Timur)
Dwi Suhartini (Universitas Pembangunan Nasional Veteran Jawa Timur)

JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Vol. 11 No. 1 (2026): Edisi April

This study aims to analyze and determine the effect of customer involvement, government involvement on sustainability reports in manufacturing and energy companies. The type of research used is quantitative descriptive with secondary data obtained through the official website and BEI. The population in this study was 331 with a total sample of 55 companies. Sampling in this study used the purposive sampling method so that the results were 55 companies. The data analysis technique in this study used the Statistical Product and Service Solution (SPSS). The results of this study explain that customer involvement and government involvement have an effect on sustainability report disclosure.