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September 10, 2025

The Effect of Profitability, Leverage, Liquidity, and Company Size on Sustainability Report Disclosure with Corporate Governance as a Moderating Variable in Energy Sector Companies in 2019-2023

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Authors

SKSiti Kulsum

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Overview

Quantitative analysis reveals that corporate governance is crucial for sustainability report disclosure in companies, suggesting stronger governance structures may enhance transparency.

Key Points

  • Only the board of commissioners significantly influences sustainability report disclosure, indicating governance's vital role.
  • Quantitative analysis using panel data regression assessed financial metrics like profitability, yet most showed no significant effect.
  • The study highlights that traditional financial variables such as leverage and liquidity do not effectively drive sustainability reporting.
  • Findings urge corporate managers to emphasize governance over purely financial metrics to promote sustainability practices.

Cite This Study

Siti Kulsum (2025) studied this question.

synapsesocial.com/papers/68c23f1fb210217d64795b0ahttps://doi.org/10.59613/ijsd.v2i2.10
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The 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)2025
  2. 2The Effect of Sustainability Reporting on Corporate Financial Performance: Empirical Study on Energy Sector Companies Listed on the Indonesia Stock Exchange 2020-20242025
  3. 3Corporate Governance and Financial Performance toward Sustainability Reporting: A Moderation Study of Firm Size in IDX Companies2025
  4. 4The Effect of Sustainability Report Disclosure on Firm Value With Growth and Leverage as Control Variables2025
  5. 5SUSTAINABILITY DISCLOSURE IN MANUFACTURING COMPANIES: THE ROLE OF BOARD OF COMMISSIONERS SIZE, DIRECTORS’ SIZE, AND AUDIT COMMITTEE SIZE AS GOVERNANCE COMPONENTS2025