PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DALAM BURSA EFEK INDONESIA
DOI:
https://doi.org/10.69714/zf7v1675Keywords:
Profitability, Firm Size, Independent Board of Commissioners, Sustainability Report DisclosureAbstract
This study aims to examine the effect of profitability, firm size, and the independent board of commissioners on sustainability report disclosure in energy sector companies listed on the Indonesia Stock Exchange. Profitability is proxied by return on assets (ROA), firm size is measured using the natural logarithm of total assets, the independent board of commissioners is measured by the proportion of independent commissioners to the total number of commissioners, and sustainability report disclosure is measured using 117 disclosure items based on the Global Reporting Initiative (GRI) 2021 indicators. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Purposive sampling was employed, resulting in a sample of 39 companies with a total of 117 firm-years. The research method used is structural equation modeling (SEM) based on the inner model, utilizing Smart Partial Least Squares (PLS) version 4. The results indicate that profitability and firm size have a significant effect on sustainability report disclosure, while the independent board of commissioners has no effect on sustainability report disclosure.
References
Alifiya, R., Utaminingtyas, T. H., & Hasanah, N. (2025). The effect of profitability, firm size, and corporate governance on sustainability report disclosure in energy sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. International Journal of Current Economics & Business Ventures, 5(2). https://scholarsnetwork.org/journal/index.php/ijeb
Caroline, C., Setyawati, I., & Supandi, E. D. (2024). Analisis structural equation modeling partial least square terhadap faktor yang mempengaruhi keputusan pembelian konsumen pada produk AMDK. Performa: Media Ilmiah Teknik Industri, 23(1), 55–63. https://doi.org/10.20961/performa.23.1.84210
Collier, P., & Gregory, A. (1999). Audit committee activity and agency costs. Journal of Accounting and Public Policy, 18(4), 311–332. https://doi.org/10.1016/S0278-4254(99)00015-0
Creswell, J. W. (1994). Research design: Qualitative and quantitative approaches. SAGE Publications.
Dedi, R., & Rahadi, D. R. (2023). Pengantar partial least squares structural equation model (PLS-SEM).
Dissanayake, D., Tilt, C., & Qian, W. (2019). Factors influencing sustainability reporting by Sri Lankan companies. Pacific Accounting Review, 31(1), 84–109. https://doi.org/10.1108/PAR-10-2017-0085
Evi, T., & Rachbini, W. (2014). Partial least squares: Teori dan praktik.
Fahmi, I. (2014). Analisis laporan keuangan (Cetakan ke-4). Alfabeta.
Freeman, R. E. (2015). Stakeholder theory. In Wiley encyclopedia of management (pp. 1–6). Wiley. https://doi.org/10.1002/9781118785317.weom020179
Gray, R., Owen, D., & Maunders, K. (1987). Corporate social reporting: Accounting and accountability. Prentice Hall.
Hackston, D., & Milne, M. J. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal, 9(1), 77–108. https://doi.org/10.1108/09513579610109987
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2021). Multivariate data analysis (8th ed.). Cengage Learning.
Hanna, L. A., Prihatni, R., & Purwohedi, U. (2023). Pengaruh agresivitas pajak, leverage, dan umur perusahaan terhadap pengungkapan corporate social responsibility.
Herdadi, S. S. (2025). Pemerintah cabut empat izin perusahaan tambang di Raja Ampat. Kementerian Energi dan Sumber Daya Mineral Republik Indonesia. https://www.esdm.go.id/id/media-center/arsip-berita/pemerintah-cabut-empat-izin-perusahaan-tambang-di-raja-ampat
Heriyanto, M. (2025). BEI ungkap 873 perusahaan tercatat penuhi laporan keberlanjutan. Antara News. https://www.antaranews.com/berita/4575678
Ichwan, M., & Agustio, S. (2025, May 29). Opini: Revisi UU kehutanan, ancaman keadilan ekologis dan hak masyarakat. Mongabay Indonesia. https://www.mongabay.co.id
Ilahhi, C. N., Purwohedi, U., & Yusuf, M. (2025). The effect of profitability, leverage, independent commissioners, and industry type on sustainability report disclosure. International Journal of Current Economics & Business Ventures, 5(2). https://scholarsnetwork.org/journal/index.php/ijeb
Nofita, W., & Sebrina, N. (2023). Pengaruh profitabilitas, good corporate governance, dan tipe industri terhadap pengungkapan sustainability report. Jurnal Eksplorasi Akuntansi, 5(3), 1034–1052. https://doi.org/10.24036/jea.v5i3.746
Nurhakiki, H., Sari, R. N., & Supriono, S. (2025). Pengaruh profitabilitas, dewan komisaris independen, foreign ownership, dan green accounting terhadap pengungkapan sustainability reporting. Jurnal Akuntansi dan Ekonomika, 14(2), 194–204. https://doi.org/10.37859/jae.v14i2.7908
Prihandono, A. Y., & Herliansyah, Y. (2025). Faktor-faktor yang mempengaruhi tingkat pengungkapan laporan berkelanjutan perusahaan di Bursa Efek Indonesia tahun 2022. Owner: Riset dan Jurnal Akuntansi, 9(2), 765–778. https://doi.org/10.33395/owner.v9i2.2665
Purnama, A. Y. R. (2025). Perusahaan energi China terlibat kerusakan lingkungan di RI. Bloomberg Technoz. https://www.bloombergtechnoz.com
Purnomo, R. R., Ulupui, R., & Yusuf, M. (2024). Peran ukuran perusahaan sebagai variabel moderasi dari profitabilitas dan leverage terhadap pengungkapan sustainability report. Jurnal Akuntansi, Perpajakan, dan Auditing, 5(2). https://journal.unj.ac.id
Puspitasari, N., Prihatni, R., & Yusuf, M. (2023). Pengaruh good corporate governance dan financial distress terhadap pengungkapan laporan keberlanjutan.
Sinaga, A. (2025). Dampak PLTU: Pendangkalan pelabuhan, SUTT, dan FABA beracun. Radio Republik Indonesia. https://rri.co.id
Tarmizi, T. (2025). Anggota DPR desak KLH perkuat tata kelola limbah industri B3. Antara News. https://www.antaranews.com
Waluyo, D. (2025). Penerapan ESG lemah, Indonesia terancam ditinggal pasar global tambang. Warta Ekonomi. https://wartaekonomi.co.id
Wiharno, H., Syarifudin, S., Fitriani, C., & Dina, H. P. (2024). Influence of financial performance, company characteristics, and good corporate governance on sustainability reporting disclosure.
Zalianty, M. Y., & Az’mi, Y. U. (2025). The effect of corporate governance and environmental, social, and governance performance on firm value: Case study of energy sector companies in Indonesia. Jurnal Program Studi Akuntansi, 1(1). https://doi.org/10.31289/jab.v11i1.14514
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Jurnal Ilmiah Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
