THE EFFECT OF PROFITABILITY, LEVERAGE, AND AUDIT COMMITTEE ON SUSTAINABILITY REPORT DISCLOSURE

Putri Nurjanah, Nik Amah, Rihan Mustafa Zahri

Abstract


This study aims to analyze the influence of profitability, leverage, and audit committees on sustainability report disclosures made by energy sector companies listed on the Indonesia Stock Exchange between 2018 and 2024. This is a quantitative study, with data processed using SPSS 24. The population in this study was energy sector companies listed on the Indonesia Stock Exchange between 2018 and 2024. The sample was determined using a purposive sampling method. This study shows that profitability and audit committees have no effect on sustainability report disclosure, and leverage has a positive effect on sustainability report disclosure.


Full Text:

PDF

References


Aldaniar, N., & Sapari, S. (2023). Pengaruh Good Corporate Governance Dan Financial Distress Terhadap Tax Avoidance. Jurnal Ilmiah Akuntansi Dan Keuangan (JIAKu), 2(4), 369–388. https://doi.org/10.24034/jiaku.v2i4.6144

Ghozali, I., & Chariri, A. (2007). Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.

Grediani, E., & Kapti, A. S. M. K. (2023). Pengaruh Corporate Governance Terhadap Pengungkapan Laporan Keberlanjutan dengan Moderasi Peran Audit Internal. Jurnal Ilmiah Akuntansi Dan Keuangan, 12(2), 122–135. https://doi.org/10.32639/jiak.v12i2. 732

Gunawan, V., & Sjarief, J. (2022). Analisis Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan, 19(1), 22–41. https://doi.org/10.25170/ balance.v19i1.3223

Hermawan, T., Sutarti, & Munawar, A. (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

Maharani, U. J., Kusumaningtias, R., & Muthohhari, A. H. (2025). Pengaruh Penerapan Strategi Hijau Dan Biaya Lingkungan Terhadap Kinerja Keuangan : Studi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bei Periode 2018-2023. YUME : Journal of Management, 8(1), 195–204. https://www.journal.stieamkop.ac.id/index.php/yume/ article/download/7933/5223

Muslimah, N. B., Siregar, B., & Hapsoro, D. (2022). The Effect of Profitability, Liquidity, and Solvency on Sustainable Reporting with Corporate Governance as Moderating Variable. Journal of International Conference Proceedings, 5(3), 79–87. https://doi.org/10.32535/ jicp.v5i3.1761

Narayani, P. R., & Dewi, L. G. K. (2025). Financial Distress dan Leverage pada Pengungkapan Sustainability Report. Jurnal Akuntansi, 35(1), 121–134. https://doi.org/10.24843/EJA. 2025.v35.i01.p11

Ningsih, S., Harimurti, F., & Djoko, K. (2024). Pengaruh Profitabilitas Dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022). Jurnal Pendidikan Tambusai, 8, 40573–40579. http://202.93.229.166/handle/ 123456789/1986

Nofita, W., & Sebrina, N. (2023). Pengaruh Profitabilitas, Good Corporate Governance dan Tipe Industri terhadap Pengungkapan Sustainability Report. Jurnal Eksplorasi Akuntansi, 5(3), 1034–1052. https://doi.org/10.24036/jea.v5i3.746

Nurhakiki, H., Sari, R. N., & Supriono. (2024). Pengaruh Profitabilitas, Dewan Komisaris Independen, Foreign Ownership, Dan Green Accounting Terhadap Pengungkapan Sustainability Reporting. Jurnal Akuntansi Dan Ekonomika, 14. https://doi.org/ 10.37859/jae.v14i2.7908

Putry, N. A. C., & Meli, M. (2025). Analisis Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan, 9(1), 160–169. https://doi.org/10.25170/ balance.v19i1.3223

Sadikin. (2024). Penyidikan GAKKUM KLHK Kakimantan Sudah Lengkap : Kasus Pencemaran Oleh Pabrik Sawit PT . BMB di Kec. Manuhing Gunung Mas, Kalteng Segera Disidangkan.

Safitri, D. R. (2024). Sumber Penyumbang Polusi Terbesar Tahun Ini di Indonesia. SolarKita. https://www.solarkita.com/blog/sumber-penyumbang-polusi-terbesar-tahun-ini-di-indonesia

Sitorus, C. I., Br. Bukit, R., & Narumondang, B. (2024). The Influence of Company Size, Board of Directors and Leverage on Sustainability Report Disclosure with Profitability as a Moderation Variable in LQ45 Companies Listed on the Indonesia Stock Exchange. International Journal of Current Science Research and Review, 07(05), 2673–2688. https://doi.org/10.47191/ijcsrr/v7-i5-29

Tjandrapurnama, K. K., & Oktaviani, R. M. (2023). Determinants of Sustainability Report Disclosure in Indonesian Listed Banks. Riset & Jurnal Akuntansi, 7(4), 3510–3519. https://doi.org/10.33395/owner.v7i4.1696

Yohana, S., & Suhendah, R. (2023). the Effect of Profitability and Firm Size on Capital Structure. Jurnal Akuntansi, 27(03), 525–545. https://doi.org/10.24034/jiaku.v2i2.5883


Refbacks

  • There are currently no refbacks.


 

 

 

 

 

 

 

Editorial Office:

Universitas PGRI Madiun

Kampus 3 Lantai 2

Fakultas Ekonomi dan Bisnis

Jl. Auri no. 14-16 Madiun