The Influence Of Corporate Governance, Profitability, Leverage , And Technological Innovation Mechanisms On Sustainability Reporting

  • Umi Masruroh Universitas Muhammadiyah Tangerang
  • Dirvi Surya Abbas Universitas Muhammadiyah Tangerang
  • Imam Hidayat Universitas Muhammadiyah Tangerang
DOI: https://doi.org/10.37676/ekombis.v13i3.7985
Keywords: Corporate Governance Mechanism, Profitability, Leverage, Technological Innovation

Abstract

This study aims to test and analyze the influence of Corporate Governance, Profitability, Leverage, and Technological Innovation Mechanisms on Sustainability Reporting in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach. The sample of this study is 17 manufacturing companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period. Sample determination using purposive sampling. Testing using Eviews media 12. Data collection uses secondary data. The results of the study show that the variables  of the corporate governance  mechanism proxied with CGPI, profitability, and technological innovation have a positive effect on sustainability reporting. Meanwhile, leverage in this study has a negative effect on sustainability reporting.

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Author Biography

Dirvi Surya Abbas, Universitas Muhammadiyah Tangerang

Dr. Dirvi Surya Abbas is a lecturer at Department of Accounting, Universitas Muhammadiyah Tangerang, Indonesia. His research interest covers Accounting, Finance, Tax, Audit, Accounting Sector Public and Islamic accounting, Sustainability responbility. Email address: abbas.dirvi@gmail.com . ORCID ID: https://orcid.org/0000-0002-7819-2837

Published
2025-07-09
How to Cite
Masruroh, U., Abbas, D., & Hidayat, I. (2025). The Influence Of Corporate Governance, Profitability, Leverage , And Technological Innovation Mechanisms On Sustainability Reporting. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 13(3), 2643-. https://doi.org/10.37676/ekombis.v13i3.7985
Issue
Vol 13 No 3 (2025): Juli
Section
Articles

Copyright (c) 2025 Umi Masruroh, Dirvi Surya Abbas, Imam Hidayat

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EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.