The Corporate Governance Moderates Determinants Affecting Sustainability Report Disclosure
This research aims to gather empirical evidence on how profitability and leverage affect sustainability report disclosure while considering the moderating variables of independent commissioners and gender diversity on the board of directors. The study included 45 companies from the manufacturing, mi...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Tarumanagara
2023-09-01
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| Series: | Jurnal Akuntansi |
| Subjects: | |
| Online Access: | http://ecojoin.org/index.php/EJA/article/view/1713 |
| _version_ | 1797673825776697344 |
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| author | Herlina Lusmeida Sarah Vanessa Amelia |
| author_facet | Herlina Lusmeida Sarah Vanessa Amelia |
| author_sort | Herlina Lusmeida |
| collection | DOAJ |
| description | This research aims to gather empirical evidence on how profitability and leverage affect sustainability report disclosure while considering the moderating variables of independent commissioners and gender diversity on the board of directors. The study included 45 companies from the manufacturing, mining, property, real estate, and building construction industries listed on the IDX from 2019 to 2021, chosen through purposive sampling. The research data was analyzed using multiple regression analysis methods. According to the findings, profitability favours sustainability report disclosure, while leverage has a negative influence. The presence of independent commissioners does not moderate the relationship between profitability, leverage, and sustainability report disclosure. Although gender diversity on the board of directors does not significantly impact the relationship between profitability and sustainability report disclosure, it does reduce the negative impact of leverage on sustainability report disclosure. |
| first_indexed | 2024-03-11T21:51:01Z |
| format | Article |
| id | doaj.art-fa9ab4111e7f458587fd0cc44aef9e2f |
| institution | Directory Open Access Journal |
| issn | 1410-3591 2549-8800 |
| language | English |
| last_indexed | 2024-03-11T21:51:01Z |
| publishDate | 2023-09-01 |
| publisher | Universitas Tarumanagara |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj.art-fa9ab4111e7f458587fd0cc44aef9e2f2023-09-26T09:03:12ZengUniversitas TarumanagaraJurnal Akuntansi1410-35912549-88002023-09-0127354656710.24912/ja.v27i3.17131697The Corporate Governance Moderates Determinants Affecting Sustainability Report DisclosureHerlina Lusmeida0Sarah Vanessa Amelia1Faculty of Economics and Business, University of Pelita Harapan, TangerangFaculty of Economics and Business, University of Pelita Harapan, TangerangThis research aims to gather empirical evidence on how profitability and leverage affect sustainability report disclosure while considering the moderating variables of independent commissioners and gender diversity on the board of directors. The study included 45 companies from the manufacturing, mining, property, real estate, and building construction industries listed on the IDX from 2019 to 2021, chosen through purposive sampling. The research data was analyzed using multiple regression analysis methods. According to the findings, profitability favours sustainability report disclosure, while leverage has a negative influence. The presence of independent commissioners does not moderate the relationship between profitability, leverage, and sustainability report disclosure. Although gender diversity on the board of directors does not significantly impact the relationship between profitability and sustainability report disclosure, it does reduce the negative impact of leverage on sustainability report disclosure.http://ecojoin.org/index.php/EJA/article/view/1713sustainability report; profitability; leverage; independent commissioner; gender diversity on the board of directors. |
| spellingShingle | Herlina Lusmeida Sarah Vanessa Amelia The Corporate Governance Moderates Determinants Affecting Sustainability Report Disclosure Jurnal Akuntansi sustainability report; profitability; leverage; independent commissioner; gender diversity on the board of directors. |
| title | The Corporate Governance Moderates Determinants Affecting Sustainability Report Disclosure |
| title_full | The Corporate Governance Moderates Determinants Affecting Sustainability Report Disclosure |
| title_fullStr | The Corporate Governance Moderates Determinants Affecting Sustainability Report Disclosure |
| title_full_unstemmed | The Corporate Governance Moderates Determinants Affecting Sustainability Report Disclosure |
| title_short | The Corporate Governance Moderates Determinants Affecting Sustainability Report Disclosure |
| title_sort | corporate governance moderates determinants affecting sustainability report disclosure |
| topic | sustainability report; profitability; leverage; independent commissioner; gender diversity on the board of directors. |
| url | http://ecojoin.org/index.php/EJA/article/view/1713 |
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