{"title":"公司治理和财务绩效报告","authors":"D. Fathonah","doi":"10.47153/afs21.3172022","DOIUrl":null,"url":null,"abstract":"This study aims to analyze the effect of the board of commissioners, audit \ncommittee, foreign ownership, family ownership, institutional ownership, and \nfinancial performance using proxies of profitability on sustainability reporting in \nIndonesian group business companies listed on the IDX for the 2018-2019 period. \nThe sample in this study were 28 Indonesian business group companies listed \non the IDX for the 2018-2019 period. Thus, there are 56 observational data. The \nsampling technique used was purposive sampling. The analysis used in this \nresearch is panel data regression analysis with the help of the Eviwes 10 \napplication. 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 \n","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.5000,"publicationDate":"2022-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"MEKANISME CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP SUSTAINABILITY REPORTING\",\"authors\":\"D. Fathonah\",\"doi\":\"10.47153/afs21.3172022\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to analyze the effect of the board of commissioners, audit \\ncommittee, foreign ownership, family ownership, institutional ownership, and \\nfinancial performance using proxies of profitability on sustainability reporting in \\nIndonesian group business companies listed on the IDX for the 2018-2019 period. \\nThe sample in this study were 28 Indonesian business group companies listed \\non the IDX for the 2018-2019 period. Thus, there are 56 observational data. The \\nsampling technique used was purposive sampling. The analysis used in this \\nresearch is panel data regression analysis with the help of the Eviwes 10 \\napplication. 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 \\n\",\"PeriodicalId\":47285,\"journal\":{\"name\":\"Abacus-A Journal of Accounting Finance and Business Studies\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":2.5000,\"publicationDate\":\"2022-01-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Abacus-A Journal of Accounting Finance and Business Studies\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.47153/afs21.3172022\",\"RegionNum\":4,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Abacus-A Journal of Accounting Finance and Business Studies","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.47153/afs21.3172022","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
MEKANISME CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP SUSTAINABILITY REPORTING
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
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.
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