September 10, 2025Summa Journal of Accounting and Tax

Corporate Governance and Financial Performance toward Sustainability Reporting: A Moderation Study of Firm Size in IDX Companies

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Authors

FTFatimah TuzzohraTanjungpura University HSHendy SatriaTanjungpura University RPRanat Mulia Pardede

Discussion

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Implication

Analysis explores corporate governance and financial performance effects on sustainability reporting, suggesting firm size enhances these relationships.

Key Points

Sustainability reporting is positively influenced by the board of directors and profitability, highlighting key governance elements.
The presence of audit committees and independent commissioners does not significantly impact sustainability disclosures.
Firm size strengthens the relationship between corporate governance and financial performance with sustainability reporting.
Study focused on mining companies in Indonesia, utilizing secondary data from 20 listed firms.

Cite This Study

Tuzzohra et al. (2025) studied this question.

synapsesocial.com/papers/68c241efb210217d647a192c https://doi.org/10.61978/summa.v3i3.611

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Implication

Analysis explores corporate governance and financial performance effects on sustainability reporting, suggesting firm size enhances these relationships.