Company Size and Corporate Governance on Sustainability Reporting Disclosure: Moderating Role of Capital Structure

Authors

  • Sandy Arief Accounting Education Department, Universitas Negeri Semarang, Semarang, Indonesia
  • Ahmad Fadhly Arham Management Department, Universiti Teknologi MARA, Melaka, Malaysia
  • Hesti Susiloweni Accounting Education Department, Universitas Negeri Semarang, Semarang, Indonesia

DOI:

https://doi.org/10.21009/JPEB.013.2.1

Keywords:

Corporate Governance, Capital structure, Sustainability Report Disclosure

Abstract

This study aims to analyze the factors influencing the disclosure of sustainability reports in manufacturing sector companies listed on the Indonesia Stock Exchange. This study examined 174 samples of manufacturing companies. The research method employed a quantitative approach, and the data were analyzed using descriptive statistical analysis, inferential statistical tests, and Moderated Regression Analysis (MRA) tests. The results of this study indicate that the company size and corporate governance variables have a positive and significant influence on the disclosure of sustainability reports. In contrast, the model structure variable has no effect in moderating. These findings have implications for company management and stakeholders in enhancing transparency and corporate sustainability practices.

 

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Published

2026-04-17

How to Cite

Arief, S., Arham, A. F., & Susiloweni , H. (2026). Company Size and Corporate Governance on Sustainability Reporting Disclosure: Moderating Role of Capital Structure. Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB), 13(02), 128–142. https://doi.org/10.21009/JPEB.013.2.1

Issue

Vol. 13 No. 02 (2025): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed) (In-Press)

Section

Articles

License

Copyright (c) 2026 Sandy Arief, Ahmad Fadhly Arham, Hesti Susiloweni

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Articles in Jurnal Pendidikan Ekonomi & Bisnis are Open Access articles published under the Creative Commons CC BY-NC-SA License  This license permits use, distribution and reproduction in any medium for non-commercial purposes only, provided the original work and source is properly cited. Any derivative of the original must be distributed under the same license as the original.