Jauhar An Nahya

Factors Influencing the Level of Sustainability Report Disclosure: A Case of Construction Companies Listed on Indonesia Stock Exchange

Jauhar An Nahya & Wahidahwati · Asian Journal of Economics, Business and Accounting · 2025

Aims: This study was conducted to examine the factors influencing sustainability report disclosure. The independent variables were profitability, intellectual capital, leverage, company activities, company size, audit committee, and board of directors. The dependent variable, sus...