What type of study is this?

September 10, 2025Summa Journal of Accounting and Tax

Corporate Governance and Financial Performance toward Sustainability Reporting: A Moderation Study of Firm Size in IDX Companies

View Full Paper

Ask AI

Bookmark

Sustainability reporting is positively influenced by the board of directors and profitability, highlighting key governance elements.
The presence of audit committees and independent commissioners does not significantly impact sustainability disclosures.
Firm size strengthens the relationship between corporate governance and financial performance with sustainability reporting.
Study focused on mining companies in Indonesia, utilizing secondary data from 20 listed firms.

Discussion

No takes yet. Share an insight, caveat, or question.

Implication

Analysis explores corporate governance and financial performance effects on sustainability reporting, suggesting firm size enhances these relationships.

Cite This Study

Tuzzohra et al. (2025) studied this question.

synapsesocial.com/papers/68c1bb6354b1d3bfb60ed101 https://doi.org/10.61978/summa.v3i3.611

View Full Paper

Ask AI

Bookmark

Implication

Analysis explores corporate governance and financial performance effects on sustainability reporting, suggesting firm size enhances these relationships.

Corporate Governance and Financial Performance toward Sustainability Reporting: A Moderation Study of Firm Size in IDX Companies

Key Points

Discussion

Implication

Cite This Study

Corporate Governance and Financial Performance toward Sustainability Reporting: A Moderation Study of Firm Size in IDX Companies

Key Points

Discussion

Implication

Cite This Study

Also Consider

Also Consider