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Profitability and Board Dynamics: Unveiling Their Role in Corporate Sustainability Disclosure

Year: 2025

Type: article

Abstract: This type of quantitative research aims to investigate whether the profitability seen from ROA and board characteristics consisting of board size, board independence, and board gender diversity influences the disclosure of sustainability reporting. The sample used in this research is companies from the food and beverage sub-sector listed on the IDX during the period from 2018 to 2021, selected using the purposive sampling method. Therefore, the number of observations in this research was 124. The results of this study indicate that (1) profitability and board size have a negative and significant effect on the disclosure of sustainability reporting and (2) board independence and board gender diversity have a positive and significant effect on the disclosure of sustainability reporting.

Source: Jurnal Riset Akuntansi Aksioma

DOI: 10.29303/aksioma.v24i1.487

Authors: Hubertus Ade Resha Raditya Boli, Ika Rahayuningsih

Institution: Pelita Harapan University

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4411125841

FWCI:

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