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.

scholarly journals Determinan Faktor Pengungkapan Modal Intelektual dan Tingkat Pengungkapan Per Industrinya pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia

2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Sri Budhi Rezki
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Company Size ◽  
Corporate Governance Mechanisms ◽  
Independent Variable

This study aims to examine the influence of corporate governance mechanisms and company characteristics towards the extent of intellectual capital disclosure. The independent variable in this research is proportion of  independence board, size of audit committee, profitability, age of company,  size of company, and type of industries. The dependent variable in this research is intellectual capital disclosure level. The sample used in this research was annual reports all of company listed at Indonesia Stock Exchange. The sampling technique used in this study is purposive sampling. With this method, the samples were 146 firms. The analysis of this study uses multiple linear regression. The results of this study indicated that size of audit committee, profitability, size of company, and type of industries had positive and significant influence on extent of intellectual capital disclosure. Eventhough, proportion of independence board and age of company had no significant.

scholarly journals Pengaruh Ukuran Perusahaan dan Corporate Governance Terhadap Konerja Keuangan Dengan Pengungkapan Sustaunability Report Sebagai Variabel Intervening

2019 ◽  
Vol 2 (2) ◽  
pp. 147-169
Author(s):  
Ananda Muliaturrohmah Ikhwani ◽  
Irma Paramita ◽  
Karsam Sunaryo
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Company Size ◽  
Small Companies ◽  
Past Performance ◽  
The Board Of Directors ◽  
Sustainability Reports ◽  
Sustainability Report

Financial performance can provide an overview of past performance and future prospects of a company. Many companies carry out business activities related to nature but do not disclose sustainability reports. Companies that have a large company size should disclose more information than small companies, including disclosures about the implementation of Corporate Governance and sustainability reports disclosure. With these disclosures of information, it is expected to increase public trust in the company and improve the company's financial performance. This research aims to obtain evidence that company size and Corporate Governance influence financial performance, and the role of Sustainability Report disclosure as mediating the relationship between these variables in nine state-owned enterprises and the mining sector for five years (2013-2017). The results of this study indicate that (1) company size has effects on financial performance; (2) audit committee has effects on financial performance; (3) the board of directors does not affect financial performance; (4) company size has not affect the disclosure of sustainability report; (5) the audit committee has not affect the disclosure of sustainability report; (6) the board of directors has effect the disclosure of sustainability report; and (7) Sustainability Report disclosure can’t mediate the influence between company size/Corporate Governance on financial performance.

scholarly journals Corporate Governance Mechanism, Company Size Financial Performance and Sustainability Reporting

2018 ◽  
Vol 7 (4.34) ◽  
pp. 201
Author(s):  
Andhika Ligar Hardika ◽  
Daniel T. H. Manurung ◽  
Yati Mulyati
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Negative Influence ◽  
Company Size ◽  
Governance Mechanism ◽  
Sustainability Reports

The importance of sustainability reporting for companies to be able to know the role of the company in disclosing social responsibility and the implementation of corporate sustainability as a manifestation of corporate governance mechanisms, company size and financial performance. This study uses a stratified random sampling method for companies that have revealed sustainability reports and those that do not disclose sustainability reports. The research method uses logistic regression, with a sample of 13 non-financial companies listed on the Indonesia Stock Exchange. Based on the results obtained, it can be seen that the mechanism of corporate governance consisting of independent commissioner variables has a negative influence on sustainability reporting, institutional ownership variables have a positive influence on sustainability reporting, managerial ownership variables have a negative influence on sustainability reporting, audit committee variables have a negative effect on sustainability reporting, the variable size of the company gives a negative influence on sustainability reporting, and financial performance variables which are leverage variables have a negative influence on sustainability reporting.  

scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN

2018 ◽  
Vol 12 (1) ◽  
pp. 54-58
Author(s):  
Nungky Wanodyatama Islami
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Return On Equity ◽  
Positive Effect ◽  
Analyze Data

This study aims to analyze the effect of corporate governance as measured by the variables of the board of commissioners, the proportion of independent members of the board of commissioners, the number of board of commissioners and audit committee meeting on the profitability of the company as measured by return on equity (ROE). The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange during 2013-2016. Sampling technique used in this research is purposive sampling method and obtained 48 samples. This study uses secondary data from annual reports obtained from Indonesia Stock Exchange (BEI) in the period 2013-2016. The method of analysis used to analyze data is multiple regression. Based on the results of hypothesis testing in this study, it is evident that (1) the size of the board of commissioners has a positive effect on the profitability of the company. (2) the proportion of independent members of the board of commissioners positively affects the profitability of the company. (3) the board of commissioners meeting positively affect the profitability of the company. (4) audit committee negatively affect the profitability of the company. 

scholarly journals The Effect of Liquidity, Leverage, and Audit Committee on Sustainability Report Disclosure with Profitability as a Mediating Variable

2020 ◽  
Vol 9 (2) ◽  
pp. 95-102
Author(s):  
Devi Sonia ◽  
Muhammad Khafid
Keyword(s):  
Empirical Evidence ◽  
Indirect Effect ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Units Of Analysis ◽  
Sustainability Report

The purpose of this study is to obtain empirical evidence about the role of profitability in mediating the effect of liquidity, leverage, and company size to sustainability report disclosure. The population in this study were non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 from 465 companies. The sampling technique used purposive sampling method and produced a sample of 25 companies with 75 units of analysis. This study used path analysis with the help of IBM SPSS 21 software. The results of the analysis show that liquidity and leverage have a negative and significant effect on sustainability report disclosure. Audit committee and profitability have a positive and significant effect on sustainability report disclosure. Liquidity and leverage have a positive and significant effect on profitability. The audit committee has no effect on profitability. Profitability is successful in mediating the indirect effect of liquidity and leverage on sustainability report disclosure. However, profitability has failed in mediating the indirect influence between the audit committee on sustainability report disclosure. The conclusion of this study is liquidity, leverage, audit committee, and profitability have an important role in disclosure of sustainability report.

scholarly journals THE EFFECT OF FIRM’S CHARACTERISTIC AND CORPORATE GOVERNANCE TO SUSTAINABILITY REPORT DISCLOSURE

2018 ◽  
Vol 2 (1) ◽  
pp. 18-28
Author(s):  
Lucia Lucia ◽  
Rosinta Ria Panggabean
Keyword(s):  
Corporate Governance ◽  
Hypothesis Testing ◽  
Board Of Directors ◽  
Financial Reporting ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Logistic Method ◽  
Sustainability Reports ◽  
Sustainability Report

The purpose of this study was to analyze the effect of company’s characteristic which are profitability (ROA), leverage (DER), liquidity (CR), company size (SIZE), and corporate governance proxied by board of directors and audit committee (KA) to disclosure of sustainability reports (SR). The study had 105 samples of manufacturing companies listed in Indonesia Stock Exchange and 262 manufacturing companies listed on Malaysia Exchange in year 2013-2015. Data analysis using regression logistic method with E-views version 9. Hypothesis testing results show that the partial results of hypothesis testing variable DER, CR, and Directors do not have significant effect on internet financial reporting, but ROA and SIZE have significant influence on sustainability report disclosure (SR) of manufacturing companies listed in IDX and Bursa Malaysia.

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 Pengaruh Mekanisme Good Corporate Governance Dan Struktur Kepemilikan Terhadap Pengungkapan Sustainability Report

2021 ◽  
Vol 11 (1) ◽  
pp. 129-138
Author(s):  
Masiyah Kholmi ◽  
Muhammad Nizzam Zein Susadi
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Governance Mechanism ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanisms ◽  
The Board Of Directors ◽  
Corporate Governance Mechanism ◽  
Sustainability Reports

This research has a purpose to analysis the effect of good corporate governance mechanism and ownership structures on the disclosure of sustainability reports. Purposive sampling method was applied sampling technique certain of criteria. The sample is 47 companies from a population of 627 companies listed on the Indonesia Stock Exchange (BEI) in 2018. Data collection techniques used the documentation method. This research uses data analysis tools with the Smart PLS 3 application to test hypotheses. The results showed that the variables of good corporate governance mechanisms that were proxied by the audit committee, the independent board of commissioners, and the board of directors had a significant effect on the disclosure of sustainability reports, ownership structure variables that were proxied with managerial ownership, institutional ownership, and foreign ownership also affected the disclosure of sustainability reports

scholarly journals Pengaruh Corporate Governance terhadap Pengungkapan Sustainability Report pada Perusahaan di Indonesia

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
Ni'matul Hasanah ◽  
Dhaniel Syam ◽  
Ahmad Waluya Jati
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Sustainability Report

This study aims to examine the effect of Corporate Governance Effect on Sustainability Report Disclosure Report. This sample of 30 companies listed on the Indonesia Stock Exchange (IDX) in 2013 with purposive sampling technique. The data was analized with multiple linear regression. The result of the research stated that the average of attendance level of board of commissioners, board of directors and audit committee in the meeting did not affect the disclosure of sustainability report. Keyword: Corporate Governance, Sustainability Report

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governance terhadap Profitabilitas Perusahaan Indeks Sri Kehati

2018 ◽  
Vol 27 (2) ◽  
pp. 286-304
Author(s):  
Syahrul Effendi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Positive Effect

The purpose of this study was to examine the effect of disclosure of Corporate Social Responsibility and Good Corporate Governance to the profitability of a company incorporated in sri kehati index in the Indonesia Stock Exchange in the period 2011-2015. This research is a correlation regression testing as an article describing the phenomenon in the form of the relationship between variables. The research data was obtained from annual reports and financial sites Indonesia Stock Exchange (BEI). Samples used as many as 14 companies qualified financial reports, sustainability reports listed in Indonesia Stock Exchange in 2011-2015. The sampling technique used literature. This study uses multiple regression analysis. Based on the analysis it can be concluded that the disclosure of Corporate Social Responsibility positive effect on NPM. Good Corporate Governance (Size commissioners) positive effect on ROE, ROA. Good Corporate Governance (Independent Commissioner) no positive effect on ROA and NPM. Good Corporate Governance (Audit Committee) positive effect on ROA and ROE.

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