Proceedings of the International Conference on Economic, Management and Accounting (ICEMAC 2023)

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The Influence of Profitability, Corporate Governance Structure, and Company Size on Sustainability Report Disclosure

Authors
Nur Hidayah K. Fadhilah1, *, Azalia Firdausa Ansani1, Hani Febriani1, Risa Septia Wardani1
1Accounting Study Program, Nusa Putra University, Sukabumi, West Java, Indonesia
*Corresponding author. Email: Nhkfadhilah@nusaputra.ac.id
Corresponding Author
Nur Hidayah K. Fadhilah
Available Online 2 August 2024.
DOI
10.2991/978-94-6463-492-1_24How to use a DOI?
Keywords
Sustainability Report; Profitability; Board of Commissioners; Audit Committee; and Company Size
Abstract

In recent years, the issue of sustainability reports has begun to develop in companies. This concept comes from the needs and expectations of society about how the company's role contributes to society. Companies are supposed to prioritize not only the management's interests but also the interests of the shareholders, the workforce, and the environment in which they operate. In an effort to encourage corporate growth, research on resilience reports is now becoming more prevalent. 19 out of the 576 respondents were used as samples for this study, which was based on companies registered on the Indonesian Stock Exchange (IDX), which will routinely issue sustainability reports from 2018 to 2022. This study aims to identify the profitability, independent board of commissioners, audit committee, and business size influences on the sustainability report.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Economic, Management and Accounting (ICEMAC 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
2 August 2024
ISBN
978-94-6463-492-1
ISSN
2352-5428
DOI
10.2991/978-94-6463-492-1_24How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Nur Hidayah K. Fadhilah
AU  - Azalia Firdausa Ansani
AU  - Hani Febriani
AU  - Risa Septia Wardani
PY  - 2024
DA  - 2024/08/02
TI  - The Influence of Profitability, Corporate Governance Structure, and Company Size on Sustainability Report Disclosure
BT  - Proceedings of the International Conference on Economic, Management and Accounting (ICEMAC 2023)
PB  - Atlantis Press
SP  - 308
EP  - 323
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-492-1_24
DO  - 10.2991/978-94-6463-492-1_24
ID  - Fadhilah2024
ER  -