EFFECT OF EXECUTIVE COMPENSATION AND BOARD GOVERNANCEON QUALITY OF SUSTAINABILITY AND FINANCIAL REPORTING ON FINANCIAL INSTITUTIONS ON IDX

IF 1.1 4区医学 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH Ajar-African Journal of Aids Research Pub Date : 2022-02-21 DOI:10.35129/ajar.v5i01.275

Petrus Ridaryanto, A. Marsudi

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Abstract

This study will examine the impact of executive compensation and board governance on the level of investment in sustainability practices and sustainability reporting quality and examine the relationship between sustainability reporting quality and financial reporting quality in financial services companies listed on the Indonesia Stock Exchange (IDX). The purpose of this study was to examine the effect of executive compensation and board governance on the quality of sustainability reporting in State-Owned Enterprises (BUMN) and financial institutions on the IDX. Observations will be made for the 2015-2019 period. The number of state-owned companies is around 120 companies and financial institutions are 95 companies. The total sample companies are 215 sample companies. The quality of sustainability reporting is measured by content analysis. This study will analyze all hypotheses using multiple regression. The results show that executive compensation and board governance have no effect on the quality of the sustainability report, and the quality of the sustainability report has a positive effect on the quality of financial reports

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高管薪酬与董事会治理、可持续性和财务报告质量对金融机构idx的影响

本研究将研究高管薪酬和董事会治理对可持续发展实践和可持续发展报告质量投资水平的影响，并研究在印度尼西亚证券交易所(IDX)上市的金融服务公司可持续发展报告质量和财务报告质量之间的关系。本研究的目的是考察高管薪酬和董事会治理对国有企业(BUMN)和金融机构可持续发展报告质量的影响。观测将在2015-2019年期间进行。国有企业约为120家，金融机构为95家。样本公司总数为215家。可持续发展报告的质量是通过内容分析来衡量的。本研究将使用多元回归分析所有假设。研究结果表明，高管薪酬和董事会治理对可持续发展报告质量没有影响，而可持续发展报告质量对财务报告质量有正向影响

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来源期刊

Ajar-African Journal of Aids Research 医学-公共卫生、环境卫生与职业卫生

CiteScore

1.80

自引率

8.30%

发文量

审稿时长

>12 weeks

期刊介绍： African Journal of AIDS Research (AJAR) is a peer-reviewed research journal publishing papers that make an original contribution to the understanding of social dimensions of HIV/AIDS in African contexts. AJAR includes articles from, amongst others, the disciplines of sociology, demography, epidemiology, social geography, economics, psychology, anthropology, philosophy, health communication, media, cultural studies, public health, education, nursing science and social work. Papers relating to impact, care, prevention and social planning, as well as articles covering social theory and the history and politics of HIV/AIDS, will be considered for publication.