Pengungkapan Sustainability Reporting dengan Efek Profitabilitas dan Mekanisme Good Corporate Governance

Authors

Sasa S. Suratman Universitas Pasundan
Mochammad Ridwan Universitas Pasundan
Aliza Pravitasari Putri Universitas Pasundan

DOI:

https://doi.org/10.32670/coopetition.v14i2.3335

Keywords:

Board of Commissioners, Audit Committee, Good Corporate Governance

Abstract

This study aims to examine the influence of profitability and good corporate governance mechanisms on sustainability reporting disclosure in State-Owned Enterprises listed on the Indonesia Stock Exchange. The research method employed in this study is multiple linear regression analysis. The population of the study consists of 677 companies, and a sample of 13 companies is selected using sampling techniques. The observation period for this study ranges from 2015 to 2019, resulting in a total of 65 data observations. The findings of the study indicate that profitability and the audit committee have a positive influence on sustainability report disclosure, while the board of commissioners does not have a significant impact on sustainability report disclosure. Collectively, profitability, the board of commissioners, and the audit committee have an influence on sustainability report disclosure in State-Owned Enterprises listed on The Indonesia Stock Exchange.

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Published

2023-06-13

How to Cite

S. Suratman, S. ., Ridwan, M. ., & Pravitasari Putri, A. . (2023). Pengungkapan Sustainability Reporting dengan Efek Profitabilitas dan Mekanisme Good Corporate Governance. Coopetition : Jurnal Ilmiah Manajemen, 14(2), 283–292. https://doi.org/10.32670/coopetition.v14i2.3335