Zaisabilla, Clarissa Dyah (2025) PENGARUH PROFITABILITAS, FIRM SIZE, FIRM ACTIVITY, KOMITE AUDIT, DAN BOARD OF DIRECTORS TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN SEKTOR ENERGY YANG TERDAFTAR DI BEI TAHUN 2022-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study examines the effects of profitability, firm size, firm activity, the audit committee, and the board of directors on sustainability report disclosure in energy sector companies in Indonesia, with particular attention to how the presence of women on the audit committee and the board of directors influences disclosure levels. Employing a quantitative approach and processed using SPSS version 30, the study analyzes 156 purposively selected observations from 2022 to 2024 based on secondary data obtained from financial statements and sustainability reports available on corporate websites and the Indonesia Stock Exchange (IDX). The findings indicate that profitability, firm size, and firm activity are significantly and positively associated with sustainability report disclosure. Meanwhile, the presence of women on the audit committee has no significant effect, whereas the presence of women on the board of directors negatively affects the extent of disclosure. These results suggest that financial performance and firm characteristics enhance sustainability report disclosure and contribute to the development of stakeholder theory and resource dependence theory within the Indonesian context. This study is limited to energy sector firms, and future research is encouraged to expand to other industries, countries, or additional variables to provide a more comprehensive understanding of sustainability report disclosure dynamics.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD30.28 Strategic Planning H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Clarissa Dyah Zaisabilla | ||||||||
| Date Deposited: | 08 Dec 2025 03:40 | ||||||||
| Last Modified: | 08 Dec 2025 03:40 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/47935 |
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