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)
Quantitative analysis reveals corporate governance factors and firm size influence sustainability report disclosure in banks, highlighting key relationships.
Key Points
Sustainability report disclosure is positively influenced by corporate governance and profitability, emphasizing their role in transparency.
Important metrics include the Independent Board of Commissioners, which significantly affects sustainability reporting, while the Audit Committee does not.
A quantitative approach using secondary data from 10 banks across 60 observations from 2018 to 2023 was employed.
Firm size moderates the relationship between corporate governance and sustainability disclosure, indicating varying effects across different bank sizes.