Abstract :

This research aims to analyze the influence of company size, board of directors and leverage on sustainability report disclosure with profitability as a moderating variable in LQ45 companies on the Indonesia Stock Exchange. This research is quantitative research with a causal nature and data collection techniques obtained through the annual reports of LQ45 companies listed on the IDX for the 2018-2022 period. The population in this research is the LQ45 companies on the Indonesia Stock Exchange (IDX), totaling 21 companies. The sampling technique in this research is the purposive sampling method. The analysis technique used is multiple linear regression analysis and moderated regression analysis. The research results show that company size has no effect on sustainability report disclosure. The board of directors has a positive and significant influence on sustainability report disclosure. Leverage has a positive and significant effect on sustainability report disclosure. Profitability is not able to moderate the influence of company size on sustainability report disclosure. Profitability is able to moderate the influence of the board of directors on sustainability report disclosure. Profitability is able to moderate the influence of leverage on sustainability report disclosure.

---

Keywords :

Board of directors, Company Size, Leverage and Profitability, Sustainability report.

---

References :

1. Adila, W., & Syofyan, E. (2016). Pengaruh Corporate Governance dan Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Report: Studi Empiris pada Perusahaan yang Terdaftar di BEI tahun 2010-2014. Jurnal WR, 4(2), 777–792. https://doi.org/10.24036/wra.v4i2.7221.
2. Afifah, N., Fujianti, L., & Mandagie, Y., R., O. (2022). Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Pengungkapan Sustainable Reporting. Jurnal Ilmiah Akuntansi Pancasila (JIAP), 2(1), 19-34. https://doi.org/10.35814/jiap.v2i1.3032.
3. Ahmed, M.M.A. (2023). The relationship between corporate governance mechanisms and integrated reporting practices and their impact on sustainable development goals: evidence from South Africa. Meditari Accountancy Research, Vol. 31 No. 6, pp. 1919-1965. https://doi.org/10.1108/MEDAR-06-2022-1706
4. Aladwey, L., Elgharbawy, A. & Ganna, M.A. (2022). Attributes of corporate boards and assurance of corporate social responsibility reporting: evidence from the UK. Corporate Governance, Vol. 22 No. 4, pp. 748-780. https://doi.org/10.1108/CG-02-2021-0066
5. Al-Qudah, A.A. & Houcine, A. (2023). Firms’ characteristics, corporate governance, and the adoption of sustainability reporting: evidence from Gulf Cooperation Council countries. Journal of Financial Reporting and Accounting, Vol. 21 No. 1. https://doi.org/10.1108/JFRA02-2023-0066
6. Alshhadat, M.Q. (2023). The determinants of sustainability reporting: evidence from Saudi petrochemical companies. Journal of Financial Reporting and Accounting, Vol. 21 No.1. https://doi.org/10.1108/JFRA-04-2023-0216
7. Ananda, R. F., & Yusnaini. (2023). Pengaruh Dewan Komisaris Dan Dewan Direksi Terhadap Pengungkapan Sustainability Report Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020. Management Studies and Entrepreneurship Journal (MSEJ), 4(1), 1014–1021. https://doi.org/10.37385/msej.v4i2.1557.
8. Analia, N., & Saputra, B. W. (2019). Dampak Struktur Dewan, Pengendalian Risiko Terhadap Laporan Keberlanjutan. Journal of accounting And Business Studies, 4(2). https://doi.org/10.61769/jabs.v4i2.469.
9. Anggiyani, S.W., H. Y. (2016). Determinan Pengungkapan Sustainability Report Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Accounting Analysis Journal, 5(2), 1– 10. https://doi.org/10.15294/aaj.v5i2.14355.
10. Aniktia, R., & Khafid, M. (2015). Pengaruh Mekanisme Good Corporate Governance dan Kinerja Keuangan Terhadap Pengungkapan Sustainability Report. Accounting Analysis Journal, 4(3). https://doi.org/10.15294/aaj.v4i3.8303.
11. Anjani, P., R. (2021). Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Sustainability Report. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 8(2). https://doi.org/10.23887/jimat.v8i2.14299
12. Arayssi, M. & Jizi, M. (2023). Royal family board directors and the level of ESG disclosures in GCC listed firms. Journal of Accounting & Organizational Change, 20(1). https://doi.org/10.1108/JAOC-08-2022-0123
13. Arayssi, M., Jizi, M. & Tabaja, H.H. (2020). The impact of board composition on the level of ESG disclosures in GCC countries. Sustainability Accounting, Management and Policy Journal, Vol. 11 No. 1, pp. 137-161. https://doi.org/10.1108/SAMPJ-05-2018-0136
14. Awalia, E. N., Anggraini, R., & Prihatni, R. (2015). Pengaruh dewan Direksi, Dewan komisaris Independen, Leverage, Dan Aktivitas perusahaan terhadap Pengungkapan sustainability report. Jurnal Ilmiah Wahana Akuntansi, 10(2). https://doi.org/124–139. 0.21009/10.21.009/wahana.010/2.2.
15. Bai, K., Ullah, F., Arif, M., Erfanian, S. & Urooge, S. (2023). Stakeholder-Centered Corporate Governance and Corporate Sustainable Development: Evidence from CSR Practices in the Top Companies by Market Capitalization at Shanghai Stock Exchange of China. Sustainability. Sustainability. 2023; 15(4):2990. https://doi.org/10.3390/su15042990.
16. Barung, M., Simanjuntak, A. M. A., & Hutadjulu, L. Y. (2018). Pengaruh Mekanisme Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kualitas Pengungkapan Sustainability Report (Studi Empiris Pada Seluruh Perusahaan Yang Listing Di Bursa Efek Indonesia Periode 2011 2016). Jurnal Akuntansi & Keuangan Daerah, 13(1), 76–89. https://doi.org/10.1017/CBO9781107415324.004
17. Bhat, S.R. & Abdullah, M.A.A.A. (2023) Factors Influencing Sustainability Reporting Practices among Listed Companies in Oman. International Journal of Economics and Financial Issues 13(3):74-83. https://doi.org/10.32479/ijefi.13912
18. Buallay, A.M. (2022). Sustainability Reporting in Different Regions. International Perspectives on Sustainability Reporting, Emerald Publishing Limited, Leeds, pp. 167-187. https://doi.org/10.1108/978-1-80117-856-320221010
19. Buallay, A.M. (2022). Sustainability Reporting Law and Regulations. International Perspectives on Sustainability Reporting, Emerald Publishing Limited, Leeds, pp. 53-60. https://doi.org/10.1108/978-1-80117-856-320221004
20. Chandani, N., & Mudiyanselage, S. R. (2018). Board involvement in corporate sustainability reporting: evidence from Sri Lanka. Corporate Governance (Bingley), 18(6), 1042–1056. https://doi.org/10.1108/CG-10-2017-0252
21. Cicchiello, A.F., Fellegara, A.M., Kazemikhasragh, A. and Monferrà, S. (2021). Gender diversity on corporate boards: How Asian and African women contribute on sustainability reporting activity. Gender in Management, Vol. 36 No. 7, pp. 801-820. https://doi.org/10.1108/GM-05-2020-0147
22. Cort, T., & Esty, D. (2020). ESG Standards: Looming Challenges and Pathways Forward. Organization & Environment, 33(4), 491-510. https://doi.org/10.1177/1086026620945342
23. Damayanti, P., Wahab, D., & Safitri, N. (2022). Pengaruh Profitabilitas, Firm Size dan Aktivitas Perusahaan Terhadap Pengungkapan Sustainability Report. Jurnal Ilmiah Edunomika, Vol 6, No 2 http://dx.doi.org/10.29040/jie.v6i2.4998.
24. Darmawan, B., A., & Sudana, I., P. (2022). Tekanan Stakeholder dan Ukuran Perusahaan pada Sustainability Report. Jurnal Eksplorasi Akuntansi (JEA), Vol 5 No 4. https://doi.org/10.24036/jea.v5i4.1019.
25. Dewi, S. (2019). Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Pengungkapan Sustainability Report Serta Dampaknya Kepada Nilai Perusahaan. Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting), Vol. 7 No. 2. https://doi.org/10.55171/jsab.v7i3.361.
26. Diono, H., & Prabowo, T. J. W. (2017). Analisis Pengaruh Mekanisme Corporate Governance, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tingkat Pengungkapan Sustainability Report. Diponegoro Journal Of Accounting, 6(2013), 1–10. https://ejournal3.undip.ac.id/index.php/accounting/article/view/19277.
27. Dissanayake, D., Tilt, C., & Qian, W. (2019). Factors influencing sustainability reporting by Sri Lankan Pacific Accounting Review, 31(1), 84–109. https://doi.org/10.1108/PAR-10-2017-0085
28. Erin, O., Adegboye, A. & Bamigboye, O.A. (2022). Corporate governance and sustainability reporting quality: evidence from Nigeria. Sustainability Accounting, Management and Policy Journal, Vol. 13 No. 3, pp. 680-707. https://doi.org/10.1108/SAMPJ-06-2020-0185
29. Fuadah, L. L., Safitri, R. H., & Yuliani, Y. (2019). Ukuran Dewan, Ukuran Perusahaan, Leverage, Profitabilitas Berpengaruh terhadap Laporan Berkelanjutan di Indonesia. Akuisisi: Jurnal Akuntansi, 14(2), 70–77. https://doi.org/10.24127/akuisisi.v14i2.285
30. Fuente, J. A.S. (2017). The role of the board of directors in the adoption of GRI guidelinesfor the disclosure of CSR information. Journal of Cleaner Production, 141, 737-750. https://doi.org/10.1016/j.jclepro.2016.09.155
31. Glembotskaya, G. T., Eremin, S. Y., & Chupandina, E. E. (2020). Scientific priorities and real prospects for cost optimization in formulation Entrepreneurship and Sustainability Issues, 7(3), 1484–1499. https://doi.org/10.9770/jesi.2020.7.3.
32. Ghazali, N.A.M. (2020). Governance and ownership in Malaysia: their impacts on corporate performance. Asian Journal of Accounting Research, Vol. 5 No. 2, pp. 285-298. https://doi.org/10.1108/AJAR-03-2020-0017
33. Ghozali, Imam. (2018). Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang: BP-UNDIP.
34. Githaiga, P.N. & Kosgei, J.K. (2023). Board characteristics and sustainability reporting: a case of listed firms in East Africa. Corporate Governance, Vol. 23 No. 1, pp. 3-17. https://doi.org/10.1108/CG-12-2021-0449
35. (2016). GRI – 101: Landasan 2016. Global Reporting Initiative.
36. (2017). The GRI Standards: the global standards for sustainability reporting.
37. Hasanah, N., Syam, D., & Jati, A. W. (2017). Pengaruh Corporate Governance terhadap Pengungkapan Sustainability Report pada Perusahaan di Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 5(1), 711–720. https://doi.org/10.22219/jrak.v5i1.4992
38. Hasanuddin, M. Z., & Suryani, E. (2019). The Influence of Financial Performance, Corporate Governance, and Stock Prices to the Sustainability Reporting (Study of companies that listed on Indonesia Stock Exchange in 2014 – 2017).343(Icas), 119–123. https://doi.org/10.2991/icas-19.2019.26.
39. Hermawan, A., & Gunardi, A. (2019). Motivation for Disclosure Of Corporate Social Responsibility: Evidence From Banking Industry In Indonesia. Entrepreneurship and Sustainability Issues, 6(3), 1297–1306. https://doi.org/10.9770/jesi.2019.6.3.
40. Hermawan, T., & Sutarti. (2021).Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Pengungkapan Sustainability Report. Jurnal Ilmiah Akuntansi Kesatuan, 9(3), 597–604. https://doi.org/10.37641/jiakes.v9i3.1209
41. Ika, S. R., Nugroho, J. P., Achmad, N., & Widagdo, A. K. (2021). The Impact Of Corporate Governance On Environmental Reporting: Evidence From The Indonesian Manufacturing Industry. Iop Conference Series: Earth   And Environmental Science, 739(1).https://doi.org/10.1088/17551315/739/1/012030.
42. Islamiati, W., & Suryandari, W. (2020). The Impact of Firm Size, Leverage, And Liquidity On Sustainability Report Disclosure With Profitability As Moderating Variable. Jurnal Akuntansi Bisnis, 18(2). https://doi.org/10.24167/jab.v18i2.3508.
43. Jamil, A., Ghazali, N.A.M & Nelson, S. P. (2021). The influence of corporate governance structure on sustainability reporting in Malaysia.      Social Responsibility Journal, Vol. 17 No. 8, pp. 1251-1278. https://doi.org/10.1108/SRJ-08-2020-0310
44. Jarboui, A., Hlima, N. D. B. & Bouaziz, D. (2023). Do sustainability committee characteristics affect CSR performance? Evidence from India. Benchmarking: An International Journal, Vol. 30 No. 2, pp. 628-652. https://doi.org/10.1108/BIJ-04-2021-0225.
45. Jiang, Y., Meca, E.G. & Ferrero, J.M. (2023). Do board and ownership factors affect Chinese companies in reporting sustainability development goals?. Management Decision, Vol. 61 No. 12, pp. 3806-3834. https://doi.org/10.1108/MD-01-2023-0113
46. Jibril, R.S., Isa, M.A., Maigoshi, Z.S. & Hamid, K.T. (2023). Audit committee attributes, board of director’s independence and energy disclosure for environmental sustainability in Nigeria”, International Journal of Innovation Science, Vol. 16 No. 2. https://doi.org/10.1108/IJIS-08-20220149
47. Justin, P., & Hadiprajitno, P. T. B. (2019). Pengaruh Struktur Dewan Direksi terhadap Pengungkapan Laporan Keberlanjutan Perusahaan. Diponegoro Journal Of Accounting, 8(3), 1–9.
48. Karaman, A. & Karamahmutoğlu, K., M. & Uyar, A. (2018). Sustainability reporting in the aviation industry: worldwide evidence. Sustainability Accounting, Management and Policy Journal. 9. 362-391. 10.1108/SAMPJ-12-2017-0150.
49. Karina, F., & Khafid, M. (2015). Determinan Profitabilitas Pada Perusahaan Properti dan Real Estate Go Public di Indonesia. Jurnal Dinamika Akuntansi, 7(1), 1–9. https://ejournal3.undip.ac.id/index.php/accounting/article/view/25551.
50. Kartikahadi, H. (2019). Akuntansi Keuangan Berdasarkan SAK Berbasis IFRS 2. Jakarta: Ikatan Akuntan Indonesia.
51. Kartini, S. (2019). Analyzing The Impacts Of Sustainability Report Disclosure On Financial Conditions Of Companies Listed In LQ45 Index. Accounting and Business Information Systems Journal, 7(2). https://doi.org/10.22146/abis.v7i2.58831
52. (2017). Analisis Laporan Keuangan. Jakarta: PT Rajagrafindo Persada.
53. (2019). Analisis Laporan Keuangan. Jakarta: PT Rajagrafindo Persada.
54. Kend, M. (2015). Governance, firm-level characteristics and their impact on the client’s voluntary sustainability disclosures and assurance decisions. Sustainability Accounting, Management and Policy Journal, Vol. 6 No. 1, pp. 54-78. https://doi.org/10.1108/SAMPJ12-2013-0061
55. Khafid, M. (2019). Kontribusi Karakteristik Perusahaan dan Corporate Governance Terhadap Publikasi Sustainability Report. Jurnal Ekonomi Dan Keuangan, 80, 340–359. https://doi.org/10.15294/aaj.v9i2.31177
56. Khafid, M., & Mulyaningsih. (2015). Kontribusi Karakteristik Perusahaan dan Corporare Governance terhadap Publikasi Sustainability Report. Jurnal Ekonomi Dan Keuangan, 19(3), 340–359. https://doi.org/10.24034/j25485024.y2015.v19.i3.129
57. Kilincarslan, E., Elmagrhi, M.H. & Li, Z. (2020). Impact of governance structures on environmental disclosures in the Middle East and Africa. Corporate Governance, Vol. 20 No. 4, pp. 739-763. https://doi.org/10.1108/CG-08-2019-0250
58. Kumari, P.S.R., Makhija, H., Sharma, D. & Behl, A. (2022). Board characteristics and environmental disclosures: evidence from sensitive and non-sensitive industries of India. International Journal of Managerial Finance, Vol. 18 No. 4, pp. 677-700. https://doi.org/10.1108/IJMF-10-2021-0547
59. Kuzey, C., & Uyar, A. (2016). Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey. Journal of Cleaner Production, 143(1), 27–39. https://doi.org/10.1016/j.jclepro.2016.12.153
60. Latifah, S. W., Rosyid, M. F., Purwanti, L., & Oktavendi, T. W. (2019). Good Corporate Governance, Kinerja Keuangan dan Sustainability Report (BUMN yang listeddi BEI). Jurnal Reviu Akuntansi dan Keuangan, 9(2), 200-213. https://doi.org/10.22219/jrak.v9i2.8902.
61. Liana, S. (2019). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Dewan Komisaris Independen terhadap Pengungkapan Sustainability Report. Jurnal Ekonomi dan Ekonomi Syariah, 2(2). https://doi.org/10.36778/jesya.v2i2.69
62. Lucia, L., & Panggabean, R. (2018). The Effect Of Firm’s Characteristic And Corporate Governance To Sustainability Report Disclosure. SEEIJ (Social Economics and Ecology International Journal), 2(1), 18–28. https://doi.org/10.21512/seeij.v2i1.5563
63. Madona, M. A., & Khafid, M. (2020). Pengaruh Good Corporate Governance terhadap Pengungkapan Sustainability Report dengan Ukuran Perusahaan sebagai Pemoderasi. Jurnal Optimasi Sistem Industri, 19(1), 22. https://doi.org/10.25077/josi.v19.n1.p22-32.2020.
64. Mahmood, Z., Kouser, R., Ali, W., Ahmad, Z., & Salman, T. (2018). Does corporate governance affect sustainability disclosure? A mixed methods study. Sustainability (Switzerland), 10(1), 1–20. https://doi.org/10.3390/su10010207.
65. Malau, M. (2017). Analisis Tata Kelola, Jaminan Eksternal, Karakteristik Perusahaan dan Kebangkrutan terhadap Laporan Keberlanjutan. Fundamental Management Journal, 2(2), 47–55. ISSN 2540 9220.
66. Manita, R., Bruna, M.G., Dang, R. & Houanti, L. (2018). Board gender diversity and ESG disclosure: evidence from the USA. Journal of Applied Accounting Research, Vol. 19 No. 2, pp. 206-224. https://doi.org/10.1108/JAAR-01-2017-0024
67. Marwati, C. P., & Yulianti. (2015). Analisis Pengungkapan Sustainability Report Pada Perusahaan Non-Keuangan Tahun 2009-2013. Jurnal Dinamika Akuntansi, 7(2): 167–181. https://doi.org/10.15294/jda.v7i2.4129.
68. Maughan, R. & O’Dochartaigh, A. (2023). New boundaries for sustainability accounting? A case study of multi-entity accounting and reporting in the agrifood sector. Accounting, Auditing & Accountability Journal, 36 No. 9, pp. 418-445. https://doi.org/10.1108/AAAJ-10-2021-5520
69. com. (2016). Walhi sebut lima sungai besar Jambi tercemar limbah tambang PT Antam. https://www.merdeka.com/peristiwa/walhi-sebut-lima-sungai-besar-jambitercemar-limbah-tambang-pt-antam.html
70. Murhadi, W. R. (2015). Analisis Laporan Keuangan, Proyeksi dan Valuasi Saham. Jakarta: Salemba Empat.
71. Muttakin, M.B., Khan, A. & Subramaniam, N. (2015). Firm characteristics, board diversity and corporate social responsibility: Evidence from Bangladesh. Pacific Accounting Review, Vol. 27 No. 3, pp. 353-372. https://doi.org/10.1108/PAR-01-2013-0007
72. Nasional & Governance. (2008). Good Public Governance Indonesia (pp. 1–50). Natalia, O., & Wahidahwati. (2016). Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Sustainability Report. Jurnal Ilmu dan Riset Akuntansi, 5(11), 11. https://doi.org/10.23887/ijssb.v3i3.20998.
73. Ningrum, A. P. (2015). Pengaruh Tata Kelola Korporat Terhadap Pengungkapan Laporan Keberlanjutan (Studi Pada Perusahaan Yang Terdaftar Di Perhitungan Indeks Saham SriKehati Tahun 2010-2014). Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 4(1). https://doi.org/10.15294/aaj.v10i1.42102
74. Noerkholoq, S. M. A., & Muslih, M. (2021). Pengaruh Profitabilitas, Leverage Dan takeholder Engagement Terhadap Pengungkapan Sustainability Report Berdasarkan Global Reporting Initiative (GRI) Generasi 4 (G4). Jurnal Ilmiah Manajemen Ekonomi dan Akuntansi 5(3). https://doi.org/10.31955/mea.v5i3.1587
75. Ong, T. & Djajadikerta, H.G. (2020). Corporate governance and sustainability reporting in the Australian resources industry: an empirical analysis. Social Responsibility Journal, Vol. 16 No. 1, pp. 1-14. https://doi.org/10.1108/SRJ-06-2018-0135
76. Orazalin, N., & Mahmood, M. (2018). Economic, environmental, and social performance indicators of sustainability reporting: Evidence from the Russianoil and gas industry. Energy Policy, Elsevier 121, 70–79. https://doi.org/10.1016/j.enpol.2018.06.015.
77. Otoritas Jasa Keuangan. (2017). Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 Tentang Penerapan Keuangan Berkelanjutan Bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik.
78. Oware, K.M., Amoako, G.K. & Halidu, O.B. (2023). Does the gender of board members influence the choice of sustainability report format of listed firms? Empirical evidence from India. Managerial Finance, Vol. 49 No. 3, pp. 492-511. https://doi.org/10.1108/MF-05-20220242
79. Pratama, I. S., & Deviyanti, D. R. (2022). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Institutional Ownership Pada Perusahaan High-Profile Yang Listing Di Bursa Efek Indonesia. INOVASI: Jurnal Ekonomi, Keuangan dan Manajemen, Vol. 18, No. 3, 540-550. DOI: 10.29264/jinv.v18i3.11701.
80. Pratama, A., & Yulianto, A. (2015). Faktor keuangan dan corporate governance sebagai penentu pengungkapan sustainability report. Accounting Analysis Journal, 4(2), 1–10. https://doi.org/10.15294/aaj.v4i2.7863
81. (2015). Pengaruh Karakteristik perusahaan dan Good Corporate Governance terhadap Luas Pengungkapan Sustainability Report. Jurnal Studi Manajemen dan Bisnis 2(1). https://doi.org/10.21107/jsmb.v2i1.1500
82. Rahmananda, Z., & Gustyana, T. T. (2019). Pengaruh Sustainability Report Terhadap Kinerja Keuangan Return on Equity (Roe) Pada Perusahaan Yang Terdaftar Di LQ45 Pada Periode 2013-2016. Jurnal Mitra Manajemen,3(12),1128–1140. https://doi.org/10.52160/ejmm.v3i12.306
83. Reguera-Alvarado, N. & Bravo-Urquiza, F. (2022). The influence of board social capital on corporate social responsibility reporting. Journal of Intellectual Capital, Vol. 23 No. 4, pp. 913-935. https://doi.org/10.1108/JIC-11-2020-0359
84. Restu, M., Willy Sri Yuliandari & Annisa Nurbaiti. (2017). Pengaruh Ukuran Dewan Komisaris, Proporsi Dewan Komisaris Independen Dan Ukuran Komite Audit Terhadap Pengungkapan Corporate Social Responsibility (Studi Kasus Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016). \e-Proceeding Of Management, 4(3), 2742–2749. https://doi.org/10.25170/balance.v19i1
85. Riza, W. (2017). Pengaruh Ukuran Perusahaan, Struktur Modal, Dan Pertumbuhan Perusahaan Terhadap Pengungkapan Sustainability Reporting (Studi Empiris Pada Perusahaan yang Terdaftar di BEI selama  periode 2013-2015). Jurnal Akuntansi, 5(2). https://doi.org/10.30738/ad.v6i2.13142.
86. Rovikoh, D. I., & Khafid, M. (2021). Profitabilitas dalam Memediasi Pengaruh Kepemilikan Institusional, Komite Audit, dan Ukuran Perusahaan terhadap Pengungkapan Sustainability Report. Business and Economic Analysis Journal, 1(1). https://doi.org/10.15294/beaj.v1i1.30142.
87. Rudyanto, A. (2017). State Ownership, Family Ownership, And Sustainability Report Quality: The Moderating Role Of Board Effectiveness. Gatr Accounting And Finance Review, 2(2), 15–25. https://doi.org/10.35609/Afr.2017.2.2.
88. Ruhana, A. & Hidayah, N. (2020). The Effect of Liquidity, Firm Size, and Corporate Governance Toward Sustainability Report Disclosures (Survey on: Indonesia Sustainability Report Award Participant). Proceedings of the 4th International Conference on Management, Economics and Business (ICMEB 2019). https://doi.org/10.2991/aebmr.k.200205.048.
89. Safitri, M., & Saifudin. (2019). Implikasi Karakteristik Perusahaan dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report. Jurnal Bingkai Ekonomi, 4(1), 13–25. Retrieved from https://itbsemarang.ac.id/sijies/index.php/jbe33/article/view/67.
90. Setiawan, K., Mukhzarudfa & Hizazi, A. (2019). Pengaruh Profitabilitas, Solvabilitas, dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report Pada Perusahaan
91. Sihombing, T. S. B., Banjarnahor, H., Alfionita, W., & Auran, D. A. (2020). Pengaruh Kepemilikan Institusional, Ukuran Dewan Komisaris, Ukuran Perusahaan, Dan Ukuran Komite Audit Terhadap Pengungkapan Csr. Jurnal  Edukasi (Ekonomi, Pendidikan Dan Akuntansi), 8(2), 59–68. https://Doi.Org/10.25157/Je.V8I2.4030.
92. Sinaga, I., & Teddyani, S. (2020). Faktor-Faktor Pengungkapan Sustainability Report. ECoFin, 2(2), 38–49. https://doi.org/10.32877/ef.v2i2.313
93. Sinaga, K. J., & Fachrurrozie, F. (2017). The Effect of Profitability, Activity Analysis, Industrial Type and Good Corporate Governance Mechanism on The Disclosure of Sustainability Report. Accounting analysis journal, 6(3), 347-358. https://doi.org/10.15294/aaj.v6i3.18690.
94. Singhania, M. & Chadha, G. (2023). Impact of debt on sustainability reporting: a metaanalysis of the moderating role of country characteristics. Journal of Accounting Literature, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JAL-09-2022-0099
95. Sofa, F. N., & Respati, N. W. (2020). Ukuran Perusahaan terhadap Pengungkapan Sustainability Report (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017). Jurnal Ekonomi Dan Bisnis, 13(1),  32–49. Retrieved from https://www.stienasypb.ac.id/jurnal/index.php/jdeb/article/view/239
96. (2019). Metodelogi Penelitian Kuantitatif dan Kualitatif Dan R&D. Bandung: ALFABETA.
97. Suwasono, H., & Anggraini, A. (2021). Pengaruh Financial Distress, Leverage, Umur Perusahaan, Tipe Industri Dan Gender Diversity Terhadap Sustainability Report. Prosiding Seminar Nasional & Call for Paper STIE AAS. Prosiding Seminar Nasional & Call For Papers, 034-043. https://prosiding.stieas.ac.id/index.php/prosenas/article/view/96.
98. Undang-Undang Nomor 20 Tahun 2008 tentang Usaha Kecil Mikro dan Menengah.
99. Tobing, R., A., & Rusherlistyani, Z. (2019). Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report. Reviu Akuntansi dan Bisnis Indonesia, 3(1). https://doi.org/10.18196/rab.030139.
100. Tyas, V., & Khafid, M. (2020). The Effect of Company Characteristics on Sustainability Report Disclosure with Corporate Governance as Moderating Variable. Accounting Analysis Journal, 9(3), 159-165. https://doi.org/10.15294/aaj.v9i3.41430
101. Wagiswari, N. L. S., & Badera, I. D. N. (2021). Profitabilitas, Aktivitas Perusahaan, Tipe Industri dan Pengungkapan Sustainability Report. E-Jurnal Akuntansi, 31(9), 2312-2325. https://doi.org/10.24843/EJA.2021.v31.i09.p13.
102. Wulanda, R. D. P., Hasan, A., & Ilham, E. (2017). Pengaruh Karakteristik Perusahaan Dan Corporate Governance Terhadap Publikasi Sustainability Report (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar Di BEI Tahun 2011-2014). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 120-132. https://doi.org/10.26460/ja.v7i2.1013
103. Yadav, P. & Jain, A. (2023). Sustainability disclosures and corporate boards: a stakeholder approach to decision-making. Journal of Applied Accounting Research, Vol. 24 No. 5, pp. 1027-1047. https://doi.org/10.1108/JAAR-10-2022-0279
104. Yudaruddin, Y. A., & Pratiwi, K. C. (2022). Pengaruh Komite Audit, Dewan Direksi Dan Profitabilitas Terhadap Publikasi Sustainability Report Studi Kasus Pada Perusahaan LQ45 (2017-2019). Journal of Accounting, Taxation and Finance (JATF), 1(1). https://doi.org/10.1111/auar.12170
105. Yuliandhari, W., S., Asalam, A., G., & Sinatrya, M., V. (2023). Pengaruh Tekanan Pemegang Saham dan Umur Perusahaan terhadap Kualitas Sustainability Report. Owner: Riset Dan Jurnal Akuntansi, 7(1), 488-497. https://doi.org/10.33395/owner.v7i1.1207
106. Zahir, M., & Soewarno, N. (2020). The Effect of Firm Sizes on Firm Performance: GCG Mechanism and CSR Disclosure as Intervening Variables in an Indonesian Study. International Journal of Innovation, Creativity and Change, 13(4), 1418–1435. https://doi.org/10.17051/ilkonline.2020.04.160.
107. Zaid, M.A.A., Wang, M. & Abuhijleh, S.T.F. (2019). The effect of corporate governance practices on corporate social responsibility disclosure: Evidence from Palestine. Journal of Global Responsibility, Vol. 10 No. 2, pp. 134-160. https://doi.org/10.1108/JGR-10-20180053
108. Zarkasyi, M. W. (2019). Good Corporate Governance Pada Badan Usaha Manufaktur, Perbankan, dan Jasa Keuangan Lainnya. Bandung: Alfabeta.
109. Zharfpeykan, R. & Askarany, D. (2023). Sustainability Reporting and Organisational Factors. Journal of Riskand Financial Management 16: 163. https://doi.org/10.3390/jrfm16030163