Damayanti, Sindhi (2026) Determinasi Sustainability Reporting Quality pada Sektor Energi di Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The purpose of this study is to investigate the variables affecting Sustainability Reporting Quality (SRQ) in Indonesian energy sector businesses. It employs carbon emission disclosure (CED) as a moderating variable and focuses on the functions of green accounting and good corporate governance (GCG). Using secondary data from annual and sustainability reports of forty energy sector businesses listed on the Indonesia Stock Exchange over a three-year period (2022–2024), a quantitative method is used. In order to enhance the model, company size, leverage, and profitability are included as control variables in the Ordered Logistic Regression analysis carried out using STATA 17. The findings show that GCG and green accounting significantly and favorably affect the quality of sustainability reporting. Furthermore, there is a notable beneficial direct benefit from carbon emission disclosure. CED does not, however, appear to attenuate the association between SRQ, GCG, and green accounting. These results imply that excellent corporate governance and the application of environmental accounting techniques are the main factors influencing the quality of sustainability reporting, with little empirical evidence to support the moderating impact of CED. The findings of this study are expected to provide practical implications for companies and regulators in promoting the credibility and transparency of sustainability reporting through the implementation of green accounting and good corporate governance.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economics |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Sindhi Damayanti | ||||||||
| Date Deposited: | 19 May 2026 01:23 | ||||||||
| Last Modified: | 19 May 2026 01:23 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/51866 |
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