MEKANISME CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP SUSTAINABILITY REPORTING

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-01-28 DOI:10.47153/afs21.3172022

D. Fathonah

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引用次数: 2

Abstract

This study aims to analyze the effect of the board of commissioners, audit committee, foreign ownership, family ownership, institutional ownership, and financial performance using proxies of profitability on sustainability reporting in Indonesian group business companies listed on the IDX for the 2018-2019 period. The sample in this study were 28 Indonesian business group companies listed on the IDX for the 2018-2019 period. Thus, there are 56 observational data. The sampling technique used was purposive sampling. The analysis used in this research is panel data regression analysis with the help of the Eviwes 10 application. Based on data analysis carried out by panel data regression analysis, it showsthat the independent variables of the board of commissioners and family ownership have a negative effect on the disclosure of sustainability reporting in group business companies in Indonesia. Meanwhile, the results for the audit committee variables, foreign ownership, institutional ownership, and profitability did not affect the sustainability reporting disclosures in the Indonesian group business companies

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公司治理和财务绩效报告

本研究旨在分析董事会、审计委员会、外资所有权、家族所有权、机构所有权和财务绩效对2018-2019年在IDX上市的印尼集团商业公司可持续发展报告的影响。本研究的样本是2018-2019年期间在IDX上市的28家印尼商业集团公司。因此，有56个观测数据。使用的抽样技术是有目的的抽样。本研究使用的分析是面板数据回归分析，并借助Eviwes 10应用程序。通过面板数据回归分析进行数据分析，发现董事会和家族所有权这两个自变量对印尼集团商业公司的可持续发展报告披露具有负向影响。同时，审计委员会变量、外资所有权、机构所有权和盈利能力的结果对印尼集团商业公司的可持续发展报告披露没有影响

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来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.