Tax Intensity, Intellectual Capital, and Independent Commissioners on Sustainability Reporting Moderated by Company Size (in Non-Cyclicals Consumer Companies Listed on the IDX 2019-2023)
Sustainability reporting serves as a key indicator of a company's implementation of the triple bottom line concept (people, planet, profit). This study aims to examine the influence of tax intensity, intellectual capital, and independent commissioners on sustainability reporting, with firm siz...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas KH Abdul Chalim, Prodi Ekonomi Syariah
2025-08-01
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| Series: | Indonesian Interdisciplinary Journal of Sharia Economics |
| Subjects: | |
| Online Access: | https://e-journal.uac.ac.id/index.php/iijse/article/view/7493 |
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