The Effect of Company Size and Sustainability Reporting on Profitability with Good Corporate Governance as a Moderating Variable

Nanda Dwi Wahyu Bima Atmojo; Nandhiko Wahyu Mukti; Muhammad Akmal Baskoro; Arsyifa Maulidina; Bambang Subiyanto

The Effect of Company Size and Sustainability Reporting on Profitability with Good Corporate Governance as a Moderating Variable

(An empirical study of companies with IDX80 Index listed on the IDX from 2020 to 2024)

Nanda Dwi Wahyu Bima Atmojo National University
Nandhiko Wahyu Mukti National University
Muhammad Akmal Baskoro National University
Arsyifa Maulidina National University
Bambang Subiyanto National University

Keywords: Company Size, Sustainability Reporting, Profitability, Audit Committee, IDX80

Abstract

This study analyzes the effect of company size and Sustainability Reporting (SR) on Profitability (PR) with the Audit Committee (AC) as a moderating variable determined for Good Corporate Governance (GCG), in companies listed on the IDX80 Index on the IDX in 2020-2024, the research are tested using WarpPLS 8.0 as the statistical program. It was concluded that company size has a significant negative effect on profitability, while sustainability reporting and the moderating role of good corporate governance (GCG) are not significant with profitability

Published

2026-01-31

How to Cite

Atmojo, N. D. W., Mukti, N., Baskoro, M., Maulidina, A., & Subiyanto, B. (2026). The Effect of Company Size and Sustainability Reporting on Profitability with Good Corporate Governance as a Moderating Variable. International Journal of Education, Information Technology, and Others, 9(1), 161-173. Retrieved from https://jurnal.peneliti.net/index.php/IJEIT/article/view/13811

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Issue

Vol 9 No 1 (2026): International Journal of Education, information technology and others

Section

Full Articles

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