Determinasi Pengungkapan Laporan Keberlanjutan pada Sektor Energi dan Bahan Baku

Denyra Chaerunisya; Maya Aresteria

doi:10.33395/owner.v10i4.3839

Authors

Denyra Chaerunisya
✉ Corresponding author: denyrach25@gmail.com Diponegoro University
Maya Aresteria

DOI:

https://doi.org/10.33395/owner.v10i4.3839

Keywords:

Audit Committee; Independent Commissioners; Leverage; Profitability; Sustainability Report Disclosure

Abstract

This study is motivated by inconsistent sustainability disclosure practices and greenwashing in natural resource-based industries amid increasing demands for corporate transparency and accountability. The study aims to analyze the influence of profitability, leverage, independent commissioners, and audit committees on Sustainability Report disclosure, with firm size serving as a control variable. The theoretical framework of this study is based on stakeholder theory. The research method employs a quantitative approach using purposive sampling of energy and basic materials sector issuers listed on the Indonesia Stock Exchange for the 2022–2024 period. Secondary data comprising 60 observation samples were obtained from the companies’ annual reports and sustainability reports. Data analysis was conducted using multiple linear regression via IBM SPSS software version 26. The results indicate that profitability, proxied by Return on Assets (ROA), has a significant negative effect on Sustainability Report disclosure. Meanwhile, leverage, independent commissioners, and audit committees do not have a significant effect on Sustainability Report disclosure. This study concludes that profitability is a factor influencing Sustainability Report disclosure, whereas the corporate governance mechanisms examined have not been able to increase in Sustainability Report disclosure. The implications of this research show the importance of increasing corporate commitment to expanding sustainability disclosures and strengthen corporate governance functions to support transparency in reporting. Future research is encouraged to consider other variables and a longer observation period in order to provide a more comprehensive explanation of sustainability reporting.

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