THE MODERATING ROLE OF PROFITABILITY ON GOOD CORPORATE GOVERNANCE AND SUSTAINABILITY REPORT DISCLOSURE
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Abstract
A sustainability report is a voluntary report that demonstrates a company's
social and environmental responsibilities. Sustainability reports are required so
that stakeholders, such as the general public, are aware of the company's
environmental responsibilities. Within a corporation or organization, corporate
governance refers to a set of procedures, policies, regulations, regulations, and guidelines. Corporate governance may also be defined as a concept that aims
to improve openness and accountability in order to ensure that the company's
goals are met. The goal of this research is to investigate the moderating
influence of profitability in the sustainability report's Good Corporate
Governance. A quantitative research method was applied in this study.
Purposive sampling was utilized in this study. The mining sector businesses
listed on the Indonesia Stock Exchange that publish sustainability reports and
financial reports between 2013 and 2019 were the sample used in this study.
The findings revealed that institutional ownership had a beneficial impact on
the sustainability report, however the independent board of commissioners and
audit committee had no impact. This study also suggests that profitability as a
moderator can have a good impact on the sustainability report, as well as
boosting the role of institutional ownership. Meanwhile, profitability as a
moderator has had no impact on the sustainability report's independent board
of commissioners and audit committee
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