The Effect of Corporate Governance and Company Characteristics on Disclosure of Sustainability Report Companies



Abstract Views
2004

Downloads
1840

Citations

Share

##plugins.themes.bootstrap3.article.sidebar##

Submitted Jun 13, 2021
Published Jul 9, 2021
10.24018/ejbmr.2021.6.4.929

Abstract viewed = 2004 times

Table of Contents

##plugins.themes.bootstrap3.article.main##

This research is a proof-of-concept of important analytical and / or experimental functions and / or characteristics. In the era of globalization, business competition has become very fierce. Many companies cannot last long because they are unable to compete with other similar companies. To face this competition, companies are required to work effectively and efficiently. In order for companies to work effectively and efficiently, companies need a good work plan. A good work plan is usually made by management. Management is required to be able to produce decisions that can support the development of the company so that the company's goals can be achieved. This study aims to examine and examine the effect of good corporate governance and company characteristics on the disclosure of sustainability reports. The data used in this study are secondary data in the form of financial reports of basic and chemical industry sub-sector manufacturing companies reported to the IDX from 2016 - 2018 sourced from the Indonesia Stock Exchange (IDX) website, namely www.idx.co.id. Measurement of good corporate governance is the board of commissioners and audit committee and measurement of company characteristics, namely the road size of the company. The data analysis used in this research is multiple regression analysis. The results of this study are the independent board of commissioners and profitability has a significant effect on the sustainability report and the audit committee and company size has no significant effect on the sustainability report.

Keywords: good corporate governance, company characteristics, sustainability report

Downloads

Download data is not yet available.

References

  1. Abdul Aziz Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura Vol. 3, No. 2, Desember 2014 Hal. 65-84.
     Google Scholar
  2. Agus, Sartono, 2001. Manajemen Keuangan Teori dan Aplikasi Edisi Keempat. Yogyakarta BEF.
     Google Scholar
  3. Andreas, Lako. 2011. Dekonstruksi CSR dan Reformasi Paradigma Bisnis dan Akuntansi. Jakarta. Erlangga.
     Google Scholar
  4. Aniktia dan Muhammad, 2015 PENGARUH MEKANISEME GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. Journal Unnes.
     Google Scholar
  5. Anke. (2009). “Analisis pelaksanaan SR pada PT Semen Gresik (Persero) Tbk”. Jurnal Akuntansi & Auditing Volume 8/No. 1/November 2009. Undip.
     Google Scholar
  6. Caturida. M. Doktoralina, Dewi Anggraini,Safira, Shinta Melzatia. 2018. The Importance of Sustainability Reports In Non-Financial Companies. Jurnal Akutansi. Vol 22 (3).
     Google Scholar
  7. Chariri, A dan Firman A. J. (2009). “Retorika Dalam Pelaporan Corporate Social Responsibility: Analisis Semiotik Atas Sustainability Reporting Pt Aneka Tambang Tbk”.Simposium Nasional Akuntansi XII Palembang 4-6 November 2009.
     Google Scholar
  8. Dilling. 2009. Sustainability Reporting In A Global Context: What Are The Characteristics Of Corporatons That Provide High Quality Sustainability Reports- An Empirical Analysis. dalam International Business & Economics Research Journal. Vol.9, No.1. New York Institute of Technology. Canada.
     Google Scholar
  9. Effendi, Muh.Arief. The Power of Good Corporate Governance: Teori dan Implementasi. Salemba 4, Jakarta. 2009.
     Google Scholar
  10. Eng, L. L., dan Mak, Y. T. (2003). Corporate Governance and Voluntary Disclosure.JurnalOf Accounting And Public Policy. Vol. 22: 325-345.
     Google Scholar
  11. Fahrizqi, Anggara. (2010). Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Responsibility Social (CSR) Dalam Laporan Tahunan perusahaan ( Studi Empiris pada Perusahaan yang Terdaftar Dalam Bursa Efek Indonesia). Skripsi. Universitas Dipenegoro:Semarang.
     Google Scholar
  12. Ghozali, Imam. 2011. Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. Semarang : Badan Penerbit Universitas Diponegoro.
     Google Scholar
  13. GRI. “Sustainability Reporting Guidelines, Global Reporting Initiative, London”. http://www.globalreporting.org. Diakses Tanggal 05 April 2016.
     Google Scholar
  14. Indah (2013) Corporate Governance Dan Karakteristik Perusahaan Dalam Pengungkapan Sustainability Report.
     Google Scholar
  15. http://journal.unnes.ac.id/sju/index.php/aaj
     Google Scholar
  16. Jati, Framudyo. (2009). “Pengaruh Struktur Corporate Governance terhadap Kinerja Perusahaan Manufaktur yang Terdaftar di BEI”. Diakses pada tanggal 18 Januari 2016.
     Google Scholar
  17. Luthfia, Khaula. (2011). “Pengaruh kinerja keuangan, ukuran perusahaan, struktur modal, dan corporate governance terhadap publikasi sustainability report”. Skirpsi. Undip.
     Google Scholar
  18. Luthfia, Khaula. (2012). “Pengaruh Kinerja Keuangan, Ukuran Perusahaan, Struktur Modal, dan Corporate Governance Terhadap Publikasi Sustainability Report”. Skripsi. Semarang:Fakultas Ekonomi Universitas Diponegoro.
     Google Scholar
  19. Mega, Putri Yustia Sari. (2013). “Pengaruh kinerja keuangan, ukuran perusahaan dan corporate governance terhadap pengungkapan sustainability reporting”. Volume 2, Nomor 3, Tahun 2013, Halaman 1-10. Undip.
     Google Scholar
  20. Morelli, John. 2011. Environmental Sustainability: A Definition for Environmental Professionals. Vol. 1. Rochester Institute Of Thecnology.
     Google Scholar
  21. Nurul Hidayah, Ahmad Badawi, dan Lucky Nugroho. 2019. Factors affecting the disclosure of sustainability reporting. International Journal of Commerce and Finance. Vol. 5 (2).
     Google Scholar
  22. Ratnasari Tri Ririn, Mastuti H Aksa. 2011. Manajemen Pemasaran Jasa. Penerbit: Ghalia Indonesia.
     Google Scholar
  23. Reilly, Anne dan Amanda Weirup. 2009. Sustainability Initiative, Social Media Activity and Organizational Culture: An Exploratory Study, dalam Journal of Sustainability and Green Bisuness.
     Google Scholar
  24. Saputro, Dwi Anggoro, Fachrurrozie, dan Linda, Agustina. 2013. Pengaruh Kinerja Keuangan Terhadap Pengungkapan Sustainability Report Perusahaan Di Bursa Efek Indonesia. Accounting Analysis Journal ISSN 2252-6765.
     Google Scholar
  25. Sari, Mega Putri Yustia, dan Marsono. 2013. Pengaruh Kinerja Keuangan, Ukuran Perusahaan dan Corporate Governance Terhadap Pengungkapan Sustainability Report. Diponegoro Journal Of Accounting Volume 2, Nomor 3 ISSN (Online): 2337-3806.
     Google Scholar
  26. Sari, W. N., & Puspita, R. (2015). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Return On Asset (ROA) dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013. Jurnal Akuntansi Dan Keuangan, 4(1), 1–20.
     Google Scholar
  27. Soemarso. (2002). Akuntansi Statu Pengantar, Buku 1. Edisi Lima. Jakarta: Salemba Empat.
     Google Scholar
  28. Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.CV.
     Google Scholar
  29. Sugiyono. 2018. Metode Penelitian Kuantitatif. Bandung: Alfabeta.
     Google Scholar
  30. Suryono, Hari. 2011. “Pengaruh Profitabilitas, Likuiditas, Leverage, Aktivitas, Ukuran Perusahaan dan Corporate Governance Terhadap Praktik Pengungkapan Sustainability Report (Studi pada Perusahaan- Perusahaan yang Listed (Go Public) di BEI 2007-2009)”. Skripsi. Semarang: Fakultas Ekonomi Universitas Diponegoro.
     Google Scholar
  31. Suryono, Hari dan Andri Prastiwi. (2011). “Pengaruh Karakteristik Perusahaan dan Corporate Governnce Terhadap Praktik Pengungkapan Sustainability Report”. Dalam Simposium Nasional Akuntansi XIV.Banda Aceh, 21-22 Juli 2011.
     Google Scholar
  32. Widianto, Hari Suryoni. (2011). “Pengaruh Profitabilitas, Likuiditas, Leverage, Aktivitas, Ukuran Perusahaan dan Corporate Governance Terhadap Praktik Pengungkapan Sustainability Report”. Skripsi. Universitas Diponegoro.
     Google Scholar