scholarly journals Analyzing Board Characteristics, Ownership Structure and Company Characteristic to CSR Disclosure

2021 ◽  
Vol 10 (1) ◽  
pp. 62-70
Author(s):  
Asyifa Dea Kirana ◽  
Andrian Budi Prasetyo
Keyword(s):  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Annual Reports ◽  
Board Characteristics ◽  
Board Of Director ◽  
Sustainability Reports ◽  
Csr Disclosure ◽  
Director Ownership ◽  
Sustainability Report

This study aims to analyze the effect of board characteristics, ownership structure and company characteristics on CSR disclosure. The population of this study are non-financial companies that listed on the Indonesia Stock Exchange (IDX) which issues sustainability reports separately from the annual report for the year 2017-2018. Based on the purposive sampling method as a method of data collection, a total of 20 non-financial companies have published sustainability reports separately from the annual reports for 2017 and 2018 respectively. Multiple regression analysis used to test the research hypotheses. The results of this study indicate that the proportion of women on the board, board of director ownership concentration, profitability and leverage negatively affect the CSR, while the rest of variables does not affect the CSR disclosure. Keywords: CSR disclosure; board characteristics; ownership structure; company characteristics; sustainability report

scholarly journals Apakah Ukuran Perusahaan dan Kinerja Keuangan Mempengaruhi Perusahaan dalam Mengungkapkan Sustainability Report ?

2020 ◽  
Vol 4 (1) ◽  
pp. 1-9
Author(s):  
Dwi Indah Lestari ◽  
Merta Noer Vadila
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Quantitative Approach ◽  
Company Size ◽  
Return On Assets ◽  
Sustainability Reports ◽  
Sustainability Report ◽  
Descriptive Method

One way to increase corporate awareness and responsibility for the environment can be done through Sustainability reports. The purpose of this study is to analyze the effect of company size and financial performance on the disclosure of Sustainability Reports on non-financial sector companies listed on the Stock Exchange in 2017-2018 both partially and simultaneously. Company size is measured using total assets while financial performance is measured using the ratio of Return on Assets. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) and uses an associative descriptive method with a quantitative approach. This research uses purposive sampling method. The results of this study indicate that both partially and simultaneously, company size and financial performance do not significantly influence the disclosure of Sustainability Report elements. Keywords : Sustainability Report, Companies’ size, Financial Performance

scholarly journals Pengaruh profitabilitas, ukuran perusahaan dan ukuran dewan komisaris terhadap pengungkapan tanggung jawab sosial perusahaan pada perusahaan manufaktur yang terdaftar di bursa efek indonesia

2018 ◽  
Vol 23 (1) ◽  
Author(s):  
Chelsya Chelsya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Annual Reports ◽  
Financial Reports ◽  
Board Of Director ◽  
Corporate Size ◽  
Corporate Social ◽  
Positive Effect ◽  
Sustainability Report

This research aims to determine the factors that influence the level of Corporate Social Responsibility Disclosures by testing the effect of corporate size, profitability, and board of director size on corporate social responsibility disclosures index. Sample used are manufactur sector companies that listed on Indonesia Stock Exchange. The sources of the data were taken from audited financial reports and annual reports and sustainability report, if any. This research uses quantitative approach with multiple linier regression analysis. The results show that profitability, firms’ size and board of director size have a positive effect on corporate social responsibility disclosures.

scholarly journals Analysis of Factors that Influence Mandatory Annual Report Disclosures at The IDX Mining Company

2019 ◽  
Vol 1 (2) ◽  
pp. 424-439
Author(s):  
Mimelientesa Irman ◽  
Lisa Fitrianis
Keyword(s):  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Annual Reports ◽  
Company Size ◽  
Mandatory Disclosure ◽  
Mining Company ◽  
Independent Variable

This research aims to examine the influence of company size, company age, ownership structure and profitability on mandatory disclosures of mining company annual reports. The population in this research were all mining companies listed on the Indonesia Stock Exchange in 2013-2017, which were 41 companies. Sample selection was done by purposive sampling method and 14 selected companies were selected. The data used in this research was secondary data by collecting company annual reports from the Indonesia Stock Exchange website, www.idx.co.id. While the analytical method used are classical assumption and hypothesis testing and regression analysis. The results of this study show that the variable company size, company age, and profitability had an influence to mandatory disclosure of annual reports, while the ownership structure had not influence to mandatory disclosure of annual reports. All of independent variable in this research had an influence to mandatory disclosure of annual reports. Keyword : Company Size, Company Age, Ownership Structure, Profitability and Mandatory Disclosure.

scholarly journals Analisis Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan terhadap Pengungkapan Sustainability Report

2020 ◽  
Vol 4 (1) ◽  
pp. 16
Author(s):  
Robby Krisyadi ◽  
Elleen Elleen
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Company Size ◽  
Additional Information ◽  
Negative Results ◽  
Sustainability Reports ◽  
Sustainability Report

The objective of this study is to examine and analyze the correlation of company characteristics and corporate governance towards sustainability report disclosure. The company characteristics mentioned before consist of company size, leverage level, profitability level, and liquidity level, while the corporate governance consist of the board of directors’s meeting frequency and audit committee’s meeting frequency. Companies listed in the Indonesia Stock Exchange from 2014 to 2018 are the objects of this research. Data that needs to be collected are financial reports, annual reports, and sustainability reports if available. Purposive sample is the sampling technique used in this study by establishing certain characteristics that are in line with the objectives of the study. There are 301 companies used as samples. The data that has been collected will then be processed with a software called SPSS Version 22 which is analyzed with the logistic regression model. The test results in this study explain that company size, profitability, and the board of directors have a positive effect on sustainability report disclosure, while leverage and the audit committee don’t have any significant effects on the sustainability report disclosure. In addition, there are also significant negative results indicated by the liquidity variable on the sustainability report disclosure. This is triggered by the company's poor financial condition, so companies with low liquidity tend to disclose more additional information such as sustainability reports so that investors will continue to invest in the company.

The influence of board characteristics on sustainability reporting

2014 ◽  
Vol 22 (2) ◽  
pp. 78-97 ◽  
Author(s):  
Mohamed M. Shamil ◽  
Junaid M. Shaikh ◽  
Poh-Ling Ho ◽  
Anbalagan Krishnan
Keyword(s):  
Sri Lanka ◽  
Firm Growth ◽  
Sampling Method ◽  
Stock Exchange ◽  
Binary Logistic Regression ◽  
Sustainability Reporting ◽  
Listed Companies ◽  
Annual Reports ◽  
Content Type ◽  
Board Characteristics

Purpose – Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper is to investigate the influence of board characteristics on sustainability reporting of listed companies in the Colombo Stock Exchange (CSE), Sri Lanka. Design/methodology/approach – A sample of 148 listed companies was drawn from the CSE using stratified random sampling method and data were collected from the 2012 annual reports. The proposed hypotheses were tested using a hierarchical binary logistic regression. Findings – This study documents that board size and dual leadership are positively associated with sustainability reporting and boards with female directors are negatively associated with sustainability reporting. This study also found that sustainability reporting is likely to be influenced by firm size and firm growth. Additionally, the study also reveals that younger firms are likely to adopt sustainability reporting. Originality/value – This is the first study to examine the influence of board characteristics on sustainability reporting in Sri Lanka, considered as a developing economy with an emerging equity market.

scholarly journals PRAKTEK PENGUNGKAPAN SUSTAINABILITY REPORT DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA

2019 ◽  
Vol 3 (1) ◽  
pp. 51-64
Author(s):  
Okta Agil Widodo
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Activity Ratio ◽  
Stock Exchange ◽  
Board Directors ◽  
Sustainability Reports ◽  
Governance Committee ◽  
Sustainability Report ◽  
Governance Disclosure

This study aimed to analyze the influence of the characteristics of the company and corporate governance disclosure of sustainability reports. Methods of sampling in this study using purposive sampling method in banking companiesin Indonesia Stock Exchange (IDX) during the years 2013-2017. As many as 34 companies are used as the population in the study produced 28 companies that the research sample. This research uses multiple regression. The result showed that the result of this study that significant profitability on the disclosure of sustainability reports, liquidity is not significant to the disclosure of sustainability reports, leverage is not significant to the disclosure of sustainability reports, activity ratio is not significant to the disclosure of sustainability reports, audit committee significant to the disclosure of sustainability reports, board directors significant to the disclosure of sustainability reports, governance committee significant to the disclosure of sustainability reports and firm size is not significant to the disclosure of sustainability reports.      

scholarly journals THE EFFECT OF OWNERSHIP STRUCTURE AND SUSTAINABILITY REPORT DISCLOSURE TOWARD COMPANY VALUE WITH FINANCIAL PERFORMANCE AS INTERVENING VARIABLE

2018 ◽  
Vol 7 (2) ◽  
Author(s):  
Zahra Tiara Rusyda ◽  
Denies Priantinah
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Analysis Techniques ◽  
Company Value ◽  
Sustainability Report

This research aims to know the effect of Ownership Structure and Sustainability Report Disclosure toward Company Value with Financial Performance as Intervening Variable on companies that publish Sustainability Report during 2013-2016. Research design was a causative research. The data population taken from companies publish Sustainability Report and listed in Indonesia Stock Exchange (IDX) during 2013-2016. Sampling method used in this research is purposive sampling. There were 10 companies that fulfilled the sample criterias. So, the data sample in this research were 40. Analysis techniques consisted of multiple regression analysis and path analysis. The result of this research showed that (1) Managerial Ownership directly effects Company Value, (2) Institutional Ownership does not directly effect on Company Value, (3) Sustainability Report Disclosure does not directly effect on Company Value, (4) Managerial Ownership indirectly effects on Company Value with Financial Performance as an intervening variable, (5) Institutional Ownership does not indirectly effect Company Value with Financial Performance as an intervening variable, (6) Sustainability Report Disclosure indirectly effects on Company Value with Financial Performance as an intervening variable. Keywords: Managerial Ownerhsip, Institutional Ownership, Sustainability Report, Financial Performance, and Company Value

scholarly journals THE EFFECT OF NUMBER OF MEETINGS OF THE BOARD OF COMMISSIONERS, INDEPENDENT COMMISSIONERS, AUDIT COMMITTEE AND OWNERSHIP STRUCTURE UPON THE EXTENT OF CSR DISCLOSURE

2018 ◽  
Vol 3 (02) ◽  
pp. 41
Author(s):  
Raphita Fauzyyah ◽  
Sistya Rachmawati
Keyword(s):  
Corporate Governance ◽  
Ownership Structure ◽  
Audit Committee ◽  
Stock Exchange ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Control Variables ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Environment Performance

This study aims to investigate the characteristics of corporate governance that affect the level of Corporate Social Reponsibility (CSR) disclosure in the firms that have business operations in the manufacturing field in Indonesia. Characteristics of the corporate governance used in this study are the number of meetings conducted by the board directors, independent commissioners, audit committee, managerial along with foreign that have ownership, and ownership concentration. The level of work on CSR disclosure was measured by using company’s social disclosure index (or later will be referred to as CSDI) based on standard used, namely Global Reporting Initiative (or later to be discussed as GRI) which will report standard items and then disclose the items in the firm’s annual report. This study also used the levels of the firm’s board commissioners, the composition or arrangement of women in the board, public along with institution ownership, and the control variables of this study was environment performance. The populations used in this study were firms that run business in the manufacture fieldwork sector that registered in Indonesian Stock Exchange (or known as IDX) in the 2014-2017. This disquisition using the method sampling purposive, the total population was reduced to 88 annual reports of firms that run mining business to be sampled in this research. The technique of data analysis used multiple regression method to determine whether there are relationship owned by the characteristics of corporate governance with CSR disclosure. The conclusion of the disquistion showed that composition of managerial ownership does not have significant and positive influence on the extent or level of CSR. The outcomes of the investigations also show that the two control variables have a significant influence on the extent or level of CSR.Key words:  audit committee, corporate social responsibility, ownership structure, board characteristics, composition of women on board, and environment performance 

THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE AND INDUSTRY TYPE ON SUSTAINABILITY REPORT ASSURANCE

2021 ◽  
Vol 19 (1) ◽  
pp. 1
Author(s):  
Hafindatama Akbar Privika ◽  
Bunga Maharani ◽  
Ririn Irmadariyani
Keyword(s):  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Company Size ◽  
Purposive Sampling ◽  
Industry Type ◽  
Sustainability Reports ◽  
Sustainability Report

ABSTRACTThis study aims to analyze the effect of profitability, leverage, company size and type of industry on the assurance of sustainability reports in companies listed on the Indonesia Stock Exchange for the period 2017-2019. This research is a quantitative research. The sample selection was carried out using purposive sampling method. The data used is secondary data obtained from the company website and from the IDX website. The data population in this study are all companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample is 27 companies. The results showed that profitability, leverage and type of industry had no effect while firm size had an effect on the assurance of sustainability reports.Keywords: assurance, leverage, size, sustainabilityABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan dan jenis industri terhadap assurance laporan berkelanjutan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Penelitian ini merupakan penelitian kuantitatif. Pemilihan sampel dilakukan dengan metode purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari website perusahaan dan dari website BEI. Populasi data dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Sampel penelitian adalah 27 perusahaan. Hasil penelitian menunjukkan bahwa profitabilitas, leverage dan jenis industri tidak berpengaruh sedangkan ukuran perusahaan berpengaruh terhadap assurance laporan keberlanjutan.Kata kunci: assurance, keberlanjutan, leverage, ukuran

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