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Go Back       Himalayan Journal of Economics and Business Management | Volume:4 Issue:3 | June 15, 2023
99 Downloads401 Views

DOI : 10.47310/Hjebm.2023.v04i03.026       Download PDF       HTML       XML

Determinants of Disclosure of Sustainability Report with Profitability Variables as Intervening Variables in Companies Listed In the Lq-45 Index


Putri Zuhairo Aimma, Ririn Irmadariyani, Yosefa Sayekti

Master of Accounting, Postgraduate Program, Faculty of Economics and Business, University of Jember, Indonesia


*Corresponding Author

Putri Zuhairo Aimma

Article History

Received: 30.05.2023

Accepted: 10.06.2023

Published: 15.06.2023


Abstract: This study aimed to examine the effect of institutional ownership, board of directors, audit committee, and company size on sustainability report disclosure with the intervening variable profitability. The population in this research is a company indexed LQ 45 in the period 2018 to 2022 with a total of 45 companies. The sampling technique used was purposive sampling. The samples obtained were 21 companies so a total of 105 units of analysis were obtained. The analysis technique used is descriptive statistical analysis and path analysis with IBM SPSS Statistic 23 software. This research shows that there is a positive influence between institutional ownership on disclosure of sustainability reports, institutional ownership on profitability, board of directors on sustainability report disclosure, board of directors on profitability, audit committee on sustainability report disclosure, audit committee on profitability, and profitability on sustainability report. Meanwhile, company size does not affect profitability and sustainability report disclosure.


Keywords: Institutional Ownership, Board of Directors, Audit Committee, Company Size, Profitability, Sustainability Report


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