Pengaruh Mekanisme GCG, Kinerja Keuangan, dan Umur Perusahaan terhadap Pengungkapan Sustainability Report
DOI:
https://doi.org/10.21009/japa.0702.12Keywords:
Audit Committee, Firm Age, Independent Commissioners, Profitability, Sustainability Report DisclosureAbstract
This study aims to analyze the influence of independent commissioners, audit committees, profitability, and firm age on sustainability report disclosure. This study uses a quantitative method with energy sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period as the analysis unit. The data in this study uses secondary data taken from financial reports and sustainability reports obtained through the IDX website and the company's official website. The sample was selected using purposive sampling with a final number of observations of 163. This study uses panel data regression to investigate the relationship between independent variables and sustainability report disclosure using Eviews 13 software. The study’s findings demonstrates that independent commissioners and audit committees have no significant effect on sustainability report disclosure. Furthermore, profitability has a significant negative effect on sustainability report disclosure. In the meanwhile, firm age has a positive effect on sustainability report disclosure.
References
Adhania, L., & Nurdiana, D. (2024). Influence of Financial Performance , Company Size and Company Age on Disclosure of Sustainability Reports in Non-Financial Companies on IDX 2019-2021. International Journal of Multidisciplinary Approach Research and Science, 2(02), 575–585. https://doi.org/10.59653/ijmars.v2i02.628
Ahmadiriski, Anisma, Y., & Agri Putra, A. (2024). The Effect of Company Size, Profitability, Industry Sensitivity, and Analyst Coverage On Sustainability Report Disclosure. Jurnal Al Iqtishad, 20(1), 114–134. http://dx.doi.org/10.24014/jiq.v20i1.17165
Aprianti, S., Susetyo, D., Meutia, I., & Fuadah, L. L. (2022). Audit Committee Characteristics and Sustainability Reporting in Indonesia. Advances in Economics, Business and Management Research, 647(51), 42–47. https://doi.org/10.2991/aebmr.k.220304.006
Ardhiningtyas, T., & Putra, I. M. P. D. (2025). The Effect of Firm Size, Firm Age, Profitability, and Leverage on Corporate Social Responsibility Disclosure. Harmony Management: International Journal of Management Science and Business, 2(3), 276–290. https://doi.org/10.70062/harmonymanagement.v2i3.382
Aulia, A., & Heryanto, M. F. (2022). Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage Terhadap Pengungkapan Corporate Social Responsibility Pada Sustainability Report Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. In Search – Informatic, Science, Entrepreneur, Applied Art, Research, Humanism, 21(01), 66–80. https://doi.org/10.37278/insearch.v21i1.489
Bernhard, C. T., & Veny. (2024). Pengaruh Komisaris Independen, Komite Audit dan Rasio Keuangan Perusahaan Terhadap Agresivitas Pajak. Owner: Riset & Jurnal Akuntansi, 8(1), 163–185. https://doi.org/10.33395/owner.v8i1.1813
Bisma, M., Uzliawati, L., & Mulyasari, W. (2023). The Effect of Profitability and Leverage on Sustainability Reporting and It Is Impact on Earnings Informativeness. Journal of Applied Business, Taxation and Economics Research, 3(2), 218–231. https://doi.org/10.54408/jabter.v3i2.257
Brigham, E. F., & Houston, J. F. (2019). Fundamentals of Financial Management (15e ed.). Cengage Learning.
Donaldson, T., & Preston, L. E. E. E. (1995). The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications. 20(1), 65–91.
Dwi, V. (2020). Pengaruh Sustainability Report Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Pemoderasi. Jurnal Riset Akuntansi Dan Keuangan, 8(3), 579–594. https://doi.org/10.17509/jrak.v8i3.22841
Elkington, J. (1997). Cannibals with Forks: The Triple Bottom Line of 21st Century Business. Capstone Publishing Limited.
Ellba, A., Putri, G., Fauzi, M. A., Suratman, S. S., & Herdiansyah, E. (2022). The Effect of Profitability, Company Size, Board of Commissioners, and Audit Committee on Sustainability Report Disclosure. Akuntansi Dewantara (Edisi Khusus), 6(2), 48–59. https://doi.org/10.30738/ad.v6i2.13142
Erin, O., Adegboye, A., & Bamigboye, O. A. (2022). Corporate governance and sustainability reporting quality : evidence from Nigeria governance. Sustainability Accounting, Management and Policy Journal, 13(3), 680–707. https://doi.org/10.1108/SAMPJ-06-2020-0185
Fadilah, F., Uzliawati, L., & Mulyasari, W. (2022). The Effect of Firm Size and Firm Age on Sustainability Reporting and The Impact on Earnings Management. Jurnal Riset Akuntansi Terpadu, 15(1), 84. https://doi.org/10.35448/jrat.v15i1.14510
Feng, S., Li, G., Tong, T., & Luo, S. (2020). Testing for Heteroskedasticity in Two-Way Fixed Effects Panel. Journal of Applied Statistics, 47(1), 91–116. https://doi.org/10.1080/02664763.2019.1634682
Freeman, R. E. (1984). Strategic Management : A stakeholder approach. Pitman Publishing Inc.
Global Reporting Initiative. (2024). Consolidated Set of GRI Standards.
Hajar, A. S. H., & Gunawan, J. (2025). The Influence of the Role of The Committee and Board of Commissioners on CSR Disclosure. International Journal of Multidisciplinary Research and Growth Evaluation, 6(3), 1979–1984. https://doi.org/10.54660/.IJMRGE.2025.6.3.1979-1984
Hanna, L. A., Prihatni, R., & Purwohedi, U. (2023). Pengaruh Agresivitas Pajak, Leverage, dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR). Jurnal Akuntansi, Perpajakan Dan Auditing, 4(2), 325–341. https://doi.org/10.21009/japa.0402.02
Hardi, E., & Monalisa, M. (2025). Factors Affecting Sustainability Report Disclosure (pp. 2081–2097). https://doi.org/10.2991/978-94-6463-758-8_167
Hidayah, E., & Raihan, M. (2024). Sustainability Report Disclosure of Indonesian Mining Companies. Review of Integrative Business and Economics Research, 13(3), 336–349.
Hikmah, I. W., & Anisykurlillah, I. (2023). Determinan Pengungkapan Sustainability Report Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020. JPNM Jurnal Pustaka Nusantara Multidisiplin, 1(1), 1–12. https://doi.org/10.59945/jpnm.v1i1.14
Ho, V., Kampo, K., & Tangke, P. (2023). The Influence of Leverage, Independent Commissioners, Company Activities and Profitability on Sustainability Report Disclosures. Contemporary Journal on Business and Accounting, 3(2), 96–117. https://doi.org/10.58792/cjba.v3i02.39%0A
Immanuel, G., & Sambuaga, E. A. (2024). The Influence of Corporate Governance Elements on the Disclosure of Sustainability Reporting. Kompartemen: Jurnal Ilmiah Akuntansi, 22(2), 287–302. https://doi.org/10.30595/kompartemen.v22i2.23754
Iqbal, R. M., Nasir, A., & Indrawati, N. (2023). Pengaruh Profitabilitas, Likuiditas dan Corporate Governance Terhadap Pengungkapan Sustainability Report dengan Ukuran Perusahaan Sebagai Variabel Moderating. Jurnal Bahtera Inovasi, 7(1), 41–51. https://doi.org/10.31629/bi.v7i1.5177
Katadata. (2024). Katadata ESG Index 2024.
Kementerian Keuangan. (2026). Buku II Nota Keuangan Beserta Rancangan Anggaran Pendapatan dan Belanja Negara.
Khoiriyah, M., Zarefar, A., Afifah, U., & Oktari, V. (2022). The Role of Audit Committee in Corporate Sustainability Disclosure. Jurnal Studi Akuntansi Dan Keuangan, 5(2), 167–179. https://doi.org/10.29303/akurasi.v5i2.243
Kim, J. H. (2019). Multicollinearity and Misleading Statistical Results. Korean Journal of Anesthesiology, 72(6), 558–569. https://doi.org/10.4097/kja.19087
Kumar, N. K. (2024). F-Test and Analysis of Variance (ANOVA) in Economics. Mikailalsys Journal of Mathematics and Statistics, 2(3), 102–113.
Listiani, Y., & Fadjar, A. (2025). The Influence of Good Corporate Governance and Profitability on Sustainability Report Disclosure with Firm Size as A Moderating Variable (A Study Case on Banking Sector in Indonesia 2018-2023). Journal of Accounting and Finance Management, 6(3), 1015–1027. https://doi.org/10.38035/jafm.v6i3.2087
Lusiana, E., & Sari, S. P. (2023). Penerapan Tata Kelola Perusahaan Terhadap Pengungkapan Laporan Keberlanjutan Pada Perusahaan di Indonesia. Jurnal Akuntansi Dan Pajak, 23(2), 1–9. https://www.jurnal.stie-aas.ac.id/index.php/jap/article/view/8121
Mandagie, Y., Lailah Fujianti, & Nadiah Afifah. (2022). Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Pengungkapan Sustainable Reporting (Studi Empiris Pada Perusahaan Peraih Indonesia Sustainability Reporting Award Yang Terdaftar di BEI Pada Tahun 2015- 2019). Jurnal Ilmiah Akuntansi Pancasila (JIAP), 2(1), 19–34. https://doi.org/10.35814/jiap.v2i1.3032
Novatiani, R. A., Kusumah, R. W. R., Yadiati, W., Abdul Halim Rachmat, R., & Arifian Rachman, A. (2024). Internal Auditor Competence and Internal Control: Improving Internal Audit Quality to Prevent Fraudulent Financial Statements. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2024.2409339
Oktaviani, F., & Murtanto. (2025). Pengaruh Mekanisme Good Corporate Governance, Ukuran Perusahaan, dan Media Visibility Terhadap Pengungkapan Sustainability Report. Jurnal Ekonomi Trisakti, 5(1), 359–370. https://doi.org/10.25105/v5i1.22286
Peraturan Otoritas Jasa Keuangan Nomor 55 /POJK.03/2016 Tentang Penerapan Tata Kelola Bagi Bank Umum (2016).
POJK No. 51 /POJK.03/2017 Tentang Penerapan Keuangan Berkelanjutan Bagi Lembaga Jasa Keuangan, Emiten, Dan Perusahaan Publik, 1 (2017).
Pramita, A. A. S., & Budiasih, I. G. A. N. (2025). The Influence of Corporate Governance on the Disclosure of Sustainability Reports with Profitability as a Moderating Variable. Dinasti International Journal of Economics, Finance & Accounting, 5(6), 5988–5998. https://doi.org/10.38035/dijefa.v5i6.3660
Prasetyo, M. H., Baderan, D. W. K., & Hamidun, M. S. (2025). Dampak Kerusakan Lingkungan Akibat Eksploitasi Sumber Daya Mineral dari Kegiatan Pertambangan. Hidroponik: Jurnal Ilmu Pertanian Dan Teknologi Dalam Ilmu Tanaman, 2(2), 1–11. https://doi.org/10.62951/hidroponik.v2i2.328
Prihandono, A. Y., & Herliansyah, Y. (2025). Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Berkelanjutan Perusahaan di Bursa Efek Indonesia Tahun 2022. Owner: Riset & Jurnal Akuntansi, 9(2), 765–778. https://doi.org/10.33395/owner.v9i2.2665
Putri, A. D., & Surifah. (2023). Pengaruh Leverage dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report. Jurnal Magisma, 11(1), 31–42. https://doi.org/10.35829/magisma.v10i1.158
Rachmadanty, A. P., & Agustina, L. (2023). Pengaruh Ukuran Direksi, Dewan Komisaris Independen, Kepemimpinan Ganda, Jenis Perusahaan, Sustainability Committee, Aktivitas Perusahaan, Kepemilikan Asing, dan Struktur Kepemilikan Terhadap Sustainability Report. Jurnal Riset Ekonomi Dan Bisnis, 16(2), 142–155. https://doi.org/10.26623/jreb.v16i2.5925
Ramadani, I., & Purbasari, H. (2024). Determinants of Profitability, Company Size, Managerial Ownership and Visibility Media Against Disclosure Sustainability Report. International Journal on Social Science, Economics and Art, 14(2), 245–253. https://ijosea.isha.or.id/index.php/ijosea/article/view/537
Rohim, A. F., Nugroho, L., & Fadjarenie, A. (2024). The Influence Of Corporate Governance, Financial Performance, And Company Characteristics On Sustainability Report Disclosure. Business, Management & Accounting Journal (BISMA), 1(1), 61–80. https://doi.org/10.22441/bisma.2024.v15i1.001
Saputra, R. W., & Dewi, L. G. K. (2022). Determinants of Sustainability Report Quality: The Impact of Financial Performance, Corporate Governance, Firm Size, and Age. E-Jurnal Akuntansi, 35(8), 2193–2210. https://doi.org/10.24843/EJA.2025.v35.i08.p02
Setiowati, D. P., Sastrodiharjo, I., Mukti, A. H., Maidani, M., & Eprianto, I. (2024). Pengaruh Mekanisme Tata Kelola Perusahaan dan Pengungkapan Manajemen Risiko terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022). Jurnal Economina, 3(2), 444–464. https://doi.org/10.55681/economina.v3i2.1222
Steelyana, E., & Raharjo, K. M. K. (2024). Sustainability Reporting: Stakeholder Pressure and Board Composition Influence. Jurnal Bisnis Dan Akuntansi, 26(1), 67–84. https://doi.org/10.34208/jba.v26i1.2440
Tjandrapurnama, K. K., & Oktaviani, R. M. (2023). Determinants of Sustainability Report Disclosure in Indonesian Listed Banks. Owner: Riset & Jurnal Akuntansi, 7(4), 3510–3519. https://doi.org/10.33395/owner.v7i4.1696
Wagenhofer, A. (2024). Sustainability Reporting : A Financial Reporting Perspective Sustainability Reporting : A Financial Reporting Perspective. Accounting in Europe, 21(1), 1–13. https://doi.org/10.1080/17449480.2023.2218398
Widjaja, R., Setiawan, A., & Djajadikerta, H. (2024). Pengaruh GCG, Company Size, Company Age, Profitabilitas Terhadap Kelengkapan Pengungkapan Sustainability Report. Jurnal Ekonomi Dan Akuntansi, 4(2), 601–619. https://doi.org/10.47776/mizania.v2i2.1667
Yuliandhari, W. S., Tresna, G. M., Pramesthi, T. P., & Ekonomi dan Bisnis, F. (2022). The Effect of Gender Diversity, Profitability, and Company Age on Disclosure of Sustainability Report. Jurnal Mirai Management, 7(3), 106–117. https://doi.org/10.37531/mirai.v7i3.2499
