The Influence of Good Corporate Governance Mechanism, Profitability, and Liquidity on Sustainability Disclosure

Authors

  • Lutfih Ramadoni Universitas Mercu Buana
  • Rista Bintara Universitas Mercu Buana

DOI:

https://doi.org/10.30993/jicab.v3i1.446

Keywords:

Sustainability Report, Good Corporate Governance, Profitability, and Liquidity

Abstract

This research aims to empirically test the influence of mechanisms Good Corporate Governance, profitability and liquidity on Sustainability Report disclosure. This research uses a quantitative approach with sampling used using a purposive sampling method, the analysis used in this research is multiple linear regression analysis managed via SPSS. The sample in this study consisted of 11 mining companies out of 75 mining companies reported to the IDX from 2019-2023. Corporate responsibilities that only prioritize economic interests must slowly begin to change. There are new concepts in sustainability, namely economics, environmental protection and social justice, all of which are expressed in Sustainability Reports. Therefore, this research aims to find things that can influence the disclosure of Sustainability Reports. The results of this research show that the independent board of commissioners has no influence on Sustainability Report disclosure, while the audit committee, profitability and liquidity influence Sustainability Report disclosure. For further research, it is hoped that other variables related to Sustainability Report disclosure can be added so that it can provide a broader picture.

Downloads

Published

2025-03-12

Issue

Vol. 3 No. 1 (2025): JICAB

Section

Articles

License

Copyright (c) 2025 The Influence of Good Corporate Governance Mechanism, Profitability, and Liquidity on Sustainability Disclosure © 2025 by Lutfih Ramadoni, Rista Bintara is licensed under CC BY-NC 4.0

Creative Commons License

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

Journal of Islamic Contemporary Accounting and Business © 2023 by Tazkia Islamic University College is licensed under CC BY-NC 4.0 

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website), as it can lead to productive exchanges, as well as earlier and greater citation of published work (See the Effect of Open Access).