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Author

Muhamad Dzulfikri

2 papers indexed here

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Open access Sep 2026

THE INFLUENCE OF FINANCIAL PERFORMANCE ON SUSTAINABILITY REPORT DISCLOSURE

Introduction: This study examines the effect of financial performance, proxied by Return on Assets (ROA), on Sustainability Report disclosure among companies listed in the ESG Star Index. Increasing concerns regarding sustainable business practices have encouraged companies to disclose economic, social, and environment...

F. Sari, Muzayyanah Muzayyanah, Muhamad Dzulfikri · 0 citations
Open access Sep 2026

THE EFFECT OF GOOD CORPORATE GOVERNANCE ON SUSTAINABILITY REPORT DISCLOSURE: EVIDENCE FROM ESG STAR LISTED COMPANIES

Introduction: Sustainability Report disclosure has become an important instrument for corporate accountability in communicating economic, social, and environmental performance to stakeholders. This study aims to examine the influence of Good Corporate Governance, represented by the board of directors, audit committee,...

Rinni Indriyani, Fitriya Sari, Muhamad Dzulfikri · 0 citations

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