What type of study is this?

This is a Quantitative Study study.

October 10, 2025Jurnal Akuntansi BisnisOpen Access

The Effect of Sustainability Report Disclosure and Corporate Governance on Firm Performance With Audit Quality as a Moderation

View Full Paper

Ask AI

Bookmark

Sustainability reporting positively affects firm performance, while corporate governance mechanisms show a negative influence.
Audit quality enhances the relationship between sustainability reporting and firm performance in Indonesian companies.
Data from financial and annual reports of Indonesian firms from 2019 to 2023 were analyzed using statistical methods.
The findings emphasize the importance of sustainability and governance practices in boosting performance, especially with strong audit quality.

Discussion

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

Implication

Quantitative analysis reveals how sustainability reporting and corporate governance influence firm performance in Indonesia, highlighting the moderating role of audit quality.

Cite This Study

Naibaho et al. (2025) studied this question.

synapsesocial.com/papers/68e865117ef2f04ca37e4d5c https://doi.org/10.30813/jab.v18i2.8616

View Full Paper

Ask AI

Bookmark

Implication

Quantitative analysis reveals how sustainability reporting and corporate governance influence firm performance in Indonesia, highlighting the moderating role of audit quality.

The Effect of Sustainability Report Disclosure and Corporate Governance on Firm Performance With Audit Quality as a Moderation

Key Points

Discussion

Implication

Cite This Study

The Effect of Sustainability Report Disclosure and Corporate Governance on Firm Performance With Audit Quality as a Moderation

Key Points

Discussion

Implication

Cite This Study

Keep reading

Keep reading