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The Determinant of Sustainability Report Disclosure

Economic Education Analysis Journal · Vol. 1 No. 1 (2023) · hlm. 52–64

DOI
10.15294/eeaj.v1i1.77141
ISSN
2502-356X, 2252-6544
Terbit
2023-12-30
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The aim of this study was to evaluate and confirm the influence of the determinant of Sustainability Report Disclosure with the audit committee meeting acting as a moderating variable. LQ45 firms that were listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020 made up the study's sample (42 companies). Purposive sampling was the method of sampling that was employed in this investigation which included 113 analytical units to acquire data for this study. These methods included obtaining annual reports and sustainability reports for the LQ45 company from the IDX official website. This study's data analysis method included both moderating regression analysis (MRA) and panel data regression analysis with the chosen model being the Fixed Effect Model (FEM). The analysis of this study's data shows that leverage has a negative impact on the disclosure of sustainability reports, company size has no impact, and profitability has a positive impact on the disclosure of sustainability reports. The audit committee meeting can moderate (weaken) the relationship between profitability and sustainability report disclosure, but can it moderate the relationship between leverage and firm size on sustainability report disclosure.

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  • State University of Semarang
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Rekan penulisOrganisasiArtikel bersama
Richatul JannahAfiliasi tidak diketahui2
W. N. HalimahAfiliasi tidak diketahui2
P. T. PradanaAfiliasi tidak diketahui2
D. A. RahmawatiAfiliasi tidak diketahui2
Gatot Putra DewaAfiliasi tidak diketahui1
Fachrurrozie FachrurrozieAfiliasi tidak diketahui1
Agung YuliantoAfiliasi tidak diketahui1
Rizki Aulia RachmanAfiliasi tidak diketahui1
Mohammad Faid AkhsanAfiliasi tidak diketahui1
Arif Angga ArdyantoAfiliasi tidak diketahui1
Faridatun HasanahAfiliasi tidak diketahui1
Maylia PramonoAfiliasi tidak diketahui1
Andri PrastiwiAfiliasi tidak diketahui1
Retno Indah HernawatiAfiliasi tidak diketahui1
Monica Rahardian Ary HelminaAfiliasi tidak diketahui1
Chatila MaharaniState University of Semarang1
Tegar Islami PutraAfiliasi tidak diketahui1
Nurul FibriantiAfiliasi tidak diketahui1
Niken Diah ParamitaAfiliasi tidak diketahui1
Anisa Okta VianaState University of Semarang1
Trisni SuryariniAfiliasi tidak diketahui1
Ida MaftukhahAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/eeaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">The Determinant of Sustainability Report Disclosure</dc:title>
	<dc:creator>Sari, Maylia Pramono</dc:creator>
	<dc:creator>Sakinah, Nafiatus</dc:creator>
	<dc:creator>Utaminingsih, Nanik Sri</dc:creator>
	<dc:creator>Raharja, Surya</dc:creator>
	<dc:description xml:lang="en-US">The aim of this study was to evaluate and confirm the influence of the determinant of Sustainability Report Disclosure with the audit committee meeting acting as a moderating variable. LQ45 firms that were listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020 made up the study's sample (42 companies). Purposive sampling was the method of sampling that was employed in this investigation which included 113 analytical units to acquire data for this study. These methods included obtaining annual reports and sustainability reports for the LQ45 company from the IDX official website. This study's data analysis method included both moderating regression analysis (MRA) and panel data regression analysis with the chosen model being the Fixed Effect Model (FEM). The analysis of this study's data shows that leverage has a negative impact on the disclosure of sustainability reports, company size has no impact, and profitability has a positive impact on the disclosure of sustainability reports. The audit committee meeting can moderate (weaken) the relationship between profitability and sustainability report disclosure, but can it moderate the relationship between leverage and firm size on sustainability report disclosure.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2023-12-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/eeaj/article/view/77141</dc:identifier>
	<dc:identifier>10.15294/eeaj.v1i1.77141</dc:identifier>
	<dc:source xml:lang="en-US">Economic Education Analysis Journal; Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]; 52-64</dc:source>
	<dc:source>2502-356X</dc:source>
	<dc:source>2252-6544</dc:source>
	<dc:source>10.15294/eeaj.v1i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/eeaj/article/view/77141/26066</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 Economic Education Analysis Journal</dc:rights>
</oai_dc:dc>