Authors :
Irma Wati; Endri Endri
Volume/Issue :
Volume 9 - 2024, Issue 12 - December
Google Scholar :
https://tinyurl.com/muhzfs6k
Scribd :
https://tinyurl.com/j7zmk658
DOI :
https://doi.org/10.5281/zenodo.14576719
Abstract :
This research aims to examine how energy
sector businesses listed on the Indonesia Stock
Exchange disclose sustainability reports in relation to
factors such as profitability, liquidity, leverage, foreign
ownership, company size, and the Independent Board of
Commissioners. Among the seventy-one companies in
the energy industry that were listed on the IDX from
2017 to 2021, ten met the inclusion and exclusion
criteria for this research. Researchers in this research
used a purposeful sampling technique. Panel data
regression analysis is used to do the analysis.
Firm size significantly influenced sustainability
report disclosure, according to the research. Financial
stability negatively affects transparency in
environmental reporting. Profitability, leverage, foreign
ownership, and the Independent Board of
Commissioners do not significantly impact the
publication of sustainability reports.
Keywords :
Profitability, Liquidity, Laverage, Foreign Ownership, Independent Board of Commissioners, Firm Size and Disclosure Sustainability Report.
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This research aims to examine how energy
sector businesses listed on the Indonesia Stock
Exchange disclose sustainability reports in relation to
factors such as profitability, liquidity, leverage, foreign
ownership, company size, and the Independent Board of
Commissioners. Among the seventy-one companies in
the energy industry that were listed on the IDX from
2017 to 2021, ten met the inclusion and exclusion
criteria for this research. Researchers in this research
used a purposeful sampling technique. Panel data
regression analysis is used to do the analysis.
Firm size significantly influenced sustainability
report disclosure, according to the research. Financial
stability negatively affects transparency in
environmental reporting. Profitability, leverage, foreign
ownership, and the Independent Board of
Commissioners do not significantly impact the
publication of sustainability reports.
Keywords :
Profitability, Liquidity, Laverage, Foreign Ownership, Independent Board of Commissioners, Firm Size and Disclosure Sustainability Report.