The Influence of Corporate Governance Mechanisms on The Disclosure of Sustainability Reports in Companies with The Sri-Kehati Index

Yaika Fadlila Prima, Noto Pamungkas

Abstract


The purpose of this study is to find empirical evidence and determine the influence of the board of commissioners, managerial ownership, institutional ownership, and audit committee on the disclosure of sustainability reports on companies with the Sri-Kehati index listed on the Indonesia Stock Exchange (IDX) for 2020-2022. The sample used in the study amounted to 101 data from 35 companies selected by purposive sampling techniques. The type of data used is secondary data obtained from annual reports and corporate sustainability reports obtained through the official IDX website and the company. The data analysis technique used is multiple linear regression analysis. The results showed that the variables of the board of commissioners, institutional ownership and audit committee affected the disclosure of sustainability reports, while managerial ownership did not affect the disclosure of sustainability reports.

Full Text:

PDF

References


Adhipradana, F., & Daljono. (2013). Pengaruh Kinerja Keuangan, Ukuran Perusahaan dan Corporate Governance Terhadap Pengungkapan Sustainabillitty Report. Diponegoro Journal of Accounting, 2(2011), 1–10. https://ejournal3.undip.ac.id/index.php/accounting/article/view/6021/5809

Aliniar, D., & Wahyuni, S. (2017). Pengaruh Mekanisme Good Corporate Governance (GCG) Dan Ukuran Perusahaan Terhadap Kualitas Pengungkapan Sustainability Report Pada Perusahaan Terdaftar Di BEI. Jurnal Universitas Muhammadiyah Purwokerto, 15(1), 26–41.

Ananda, R. F., & Yusnaini. (2023). The Effect Of Board Of Commissioners And Board Of Directors On Sustainability Report Disclosure In Companies Registered On The IDX 2020. Management Studies and Entrepreneurship Journal, 4(1), 1014–1021. http://journal.yrpipku.com/index.php/msej

Anisa, Dirvi Surya Abbas, H. D. S. (2023). Pengaruh Kepemilikan Manajerial, Dewan Komisaris, Tipe Industri dan Umur Perusahaan Terhadap Sustainability Reporting. 1(4).

Dewi, Ananda Pravista, T. W., & Maidani, P. N. (2024). SENTRI : Jurnal Riset Ilmiah. SENTRI: Jurnal Riset Ilmiah, 3(2), 782–797. file:///C:/Users/User/Downloads/28.+Naskah+Skripsi+Minarni-Selesai.pdf

Effendi, S., & Harahap, B. (2023). Analisis Hubungan Profitabilitas, Kepemilikan Institusional, Komisaris Independen dan Ukuran Perusahaan terhadap Pengungkapan Sustainability Report. Andalas Management & Accounting Journal, 1(1), 9–16.

Fitri, A. A., & Yuliandari, W. S. (2018). Pengaruh Kinerja Keuangan Terhadap Pengungkapan Sustainability ( Studi Kasus Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016 ) The Influence Of Financial Performance On Sustainability Report Disclosure ( Study of Company Listed in I. E-Proceeding of Management, 5(2), 2218–2226.

Freeman, E. (1994). Strategic Management: A Stakeholder Approach.

Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25 (9 ed.). Badan Penerbit Universitas Diponegoro.

Ghozali, Imam. (2018). Aplikasi Analisis Multivariative dengan Program IBM SPSS 25 (9 (ed.)).

Habibie, M. (2023). The Effect of Good Corporate Governance and Company Characteristic on Sustainability Report. Journal on Education, 5(1), 15570–15581. https://doi.org/10.47312/aar.v7i1.557

Hanan, S. Z., & Setia, M. A. (2023). Pengaruh Slack Resources, Dewan Direksi, dan Komite CSR terhadap Sustainability Report. 5(2), 833–846.

Hanna Septiani, Mukhzarudfa, Y. (2018). Pengaruh Karakteristik Perusahaan Dan Kepemilikan Manajerial Terhadap Kualitas Pengungkapan Sustainability Report Pada Perusahaan Yang Terdaftar Di Bei Periode 2014-2017. 57–67.

Hidayah, A. F., & Yusuf, M. (2024). Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Profitabilitas, Dan Leverage Terhadap Pengungkapan Sustainability Report. Jurnal Akuntansi Dan Pajak, 24(02), 2–15.

Indriastuti, M., & Chariri, A. (2021). The role of green investment and corporate social responsibility investment on sustainable performance. Cogent Business and Management, 8(1), 0–21. https://doi.org/10.1080/23311975.2021.1960120

Karaman, A. S., Kilic, M., & Uyar, A. (2018). Sustainability reporting in the aviation industry: worldwide evidence. In Sustainability Accounting, Management and Policy Journal (Vol. 9, Issue 4). https://doi.org/10.1108/SAMPJ-12-2017-0150

Kholmi, M., & Nizzam Zein Susadi, M. (2021). Pengaruh Mekanisme Good Corporate Governance Dan Struktur Kepemilikan Terhadap Pengungkapan Sustainability Report. Jurnal Akuntansi Dan Ekonomika, 11(1), 129–138. https://doi.org/10.37859/jae.v11i1.2515

Mujiani, S., & Nurfitri, T. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Sustainability Report Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Sari. Jurnal Akuntansi Dan Keuangan, 2(1), 18–35. https://uia.e-journal.id/Akrual/article/view/1042

Nofita, Wira, N. S. (2023). Pengaruh Profitabilitas, Good Corporate Governance dan Tipe Industri terhadap Pengungkapan Sustainability Report. Jurnal Eksplorasi Akuntansi, 5(3), 1034–1052.

Novius, A. (2023). Analisis Faktor Determinan Pengungkapan Sustainability Report ( Studi Empiris pada Perusahaan yang Terdaftar dalam Indeks LQ – 45. Jurnal Audit, Akuntansi, Manajemen Terintegrasi, 1(3), 149–163. https://naaspublishing.com/index.php/jaamter/article/view/30/27

Nurrahman, A. (2013). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dan Kepemilikan Asing Terhadap Praktik Pengungkapan Sustainability Report. Diponegoro Journal of Accounting, 2(1), 1–14. http://ejournal-s1.undip.ac.id/index.php/accounting

Oktaviani, D. R., & Amanah, L. (2019). Pengaruh Kinerja Keuangan, Ukuran Perusahaan Dan Corporate Governance Terhadap Pengungkapan Sustainability Report. Diponegoro Journal of Accounting, 8(9), 580–589.

Putra, I. G. C., Santosa, M. E. S., & Juliantari, N. K. D. P. (2023). Pengaruh Ukuran Perusahaan, Karakteristik Perusahaan, Kepemilikan Asing dan Komisaris Independen Terhadap Sustainability Reporting Pada Perusahaan Manufaktur yang Terdaftar di BEI. Wacana Ekonomi (Jurnal Ekonomi, Bisnis Dan Akuntansi), 22(1), 18–29. https://doi.org/10.22225/we.22.1.2023.18-29

Rahmat, K. (2022). Pengaruh Kinerja Keuangan, Implementasi Good Corporate Governance dan Struktur Kepemilikan Terhadap Pengungkapan Sustainability Report. Accounthink : Journal of Accounting and Finance, 7(2), 222–236. https://doi.org/10.35706/acc.v7i2.7223

Safitri, M., & Saifudin. (2019). Implikasi Karakteristik Perusahaan dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report. Jurnal Bingkai Ekonomi, 4(1), 13–25.


Refbacks

  • There are currently no refbacks.


Copyright (c) 2024 Journal Of Multiparadigm Accounting Research