What type of study is this?

This is a Moderated Regression Analysis study (also classified as: Panel Data Analysis).

September 10, 2025MAKSIMUMOpen Access

Sustainability Reporting and The Quality of Financial Reports: Analysis of The Role of Ownership Structure in Indonesian Corporations

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Sustainability reporting did not significantly impact financial reporting quality in Indonesian firms, suggesting voluntary disclosures lack influence.
The Moderated Regression Analysis showed that institutional ownership weakens the relationship between sustainability reporting and financial reporting quality.
Institutional investors may prioritize short-term performance over the transparency offered by sustainability reporting.
Understanding this relationship is crucial for enhancing transparency in financial reporting among Indonesian corporations.

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Analysis reveals that sustainability reporting weakly affects financial quality, influenced by ownership structure.

Nurullah et al. (2025) studied this question.

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