Corporate Board Diversity and Sustainability Reporting: Empirical Evidence from Indonesia Before and During COVID-19

Juwita, Nurma; Honggowati, Setianingtyas

doi:10.18196/jai.v23i1.12767

Cited by 6 publications

(7 citation statements)

References 27 publications

(50 reference statements)

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“…The results present that the coefficient estimate of DIB is not significantly related to ICD ( p -value = 0.17), which confirms H4. The finding is consistent with the prior study by Juwita and Honggowati (2022) that examined Indonesian-listed firms but found no influence of DIB on sustainability disclosures during the COVID-19 period. Hoang et al (2018) study examined Vietnamese-listed firms with a domestic focus, which are about corporate social disclosure.…”

Section: Resultssupporting

confidence: 91%

Board diversity and intellectual capital disclosure of Chinese-listed firms with Belt and Road Initiative projects

Zhao,

Abeysekera

2023

JIC

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PurposeChinese-listed firms with Belt and Road Initiatives (BRI) play a crucial role in advancing the outward investment policy of China. Board diversity can be vital, and intellectual capital disclosure (ICD) showing future earnings can build investor confidence in these firms. This study examines these two relationships in Chinese-listed firms with BRI projects during a predictable business outlook period (2019, pre-Covid period) and unpredictable business outlook period (2020, Covid period).Design/methodology/approachThe study used least squares regression that analysed the target population comprising 79 listed Chinese firms with BRI projects in 2019 and 2020. The China Stock Market and Accounting Research (CSMAR) database provided board diversity data. Analysing annual reports using content analysis provided the ICD data, collected by following an established intellectual capital (IC) coding framework in the literature. After collecting board-related data, the study calculated the diversity between boards in firms (diversity of boards – DOB) using cluster analysis. The study estimated the diversity within each board (diversity in boards – DIB) using Blau's Index.FindingsThe findings indicate that in the predictable business outlook environment, DOB positively associates with ICD, and DIB negatively associates with ICD. In the unpredictable business outlook environment, the DIB and DOB interaction negatively associates with ICD, and DOB positively associates with ICD.Research limitations/implicationsThe findings apply to Chinese-listed firms with BRI projects and further research is required to generalise findings beyond them. This study used annual reports to collect ICD, but a future study could examine BRI firms' social media and website disclosures. The attributes selected for board diversity dimensions can contribute to bounded findings, and future studies could expand the board diversity attributes included.Practical implicationsThe findings provide insights into firms' board composition and structure associated with ICD.Originality/valueThis is one of the first studies providing empirical evidence about board diversity and ICD of Chinese-listed firms with BRI projects.

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Section: Resultssupporting

confidence: 91%

Board diversity and intellectual capital disclosure of Chinese-listed firms with Belt and Road Initiative projects

Zhao,

Abeysekera

2023

JIC

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“…The factors that influence the citations number in the article include a long publishing period and the use of an interesting variable to study, namely the financial performance variable. On the other hand, there are still articles that do not have citations, such as by (Ardiana, 2022;Breliastiti, 2020;Elafify, 2021;Juwita & Honggowati, 2021;Nilasakti & Falikhatun, 2020;Supriyati & Anggraini, 2021). .…”

Section: Community Analysis a Citation Analysismentioning

confidence: 99%

“…When the pressure is inside companies regarding high quality report, companies will produce high quality reports (Rudyanto & Siregar, 2018) . Sustainability reporting is used by stakeholders to evaluate all forms of corporate responsibility activitites to the society as well as presented separately from the annual report (Juwita & Honggowati, 2021).…”

Section: Introductionmentioning

confidence: 99%

“…The increasing trend of sustainability reporting has become an attraction for researchers to conduct research on this topic both in Indonesia and abroad. Some research in Indonesia conducted by (Ardiana, 2022), (Juwita & Honggowati, 2021), (Masum et al, 2020), (Khafid & Mulyaningsih, 2017) while abroad, such as (Önder & Baimurzin, 2020), (Onyali & Okafor, 2019), (Khan et al, 2021), (Rahman et al, 2020) . The variety of research results shows the uniqueness in terms of antecedent factors and consequence factors.…”

Section: Introductionmentioning

confidence: 99%

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Fourteen Years of Sustainability Reporting Research in Accounting: Bibliographic Studies

Sururi

Aryani

Gantyowati

2023

ijtc

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Some companies that still apply the single-profit paradigm cause environmental damage, so there is a need for accountability to stakeholder through media sustainability reports. This study aimed to provide an overview of the development of sustainability reporting research for 14 years in Indonesia. Charting the field and analyzing community approach were used in this research. A research sample consisting of 50 articles obtained from 21 journals accredited Sinta 2 from 2009 to January 2022. The results indicated that the most widely used research method is the analytical method and the articles that received the most citations were published in 2015. In addition, this study also found that there are still research variables that are inconsistent with sustainability reporting, namely antecedent variables in the form of audit committees and consequence variables in the form of financial performance. Therefore, it is necessary to conduct an in-depth study to determine the cause of the inconsistency of these variables.

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“…Di sisi lain, sejumlah besar penelitian telah menemukan korelasi antara pelaporan keberlanjutan dan kinerja Perusahaan (Aifuwa, 2020). Kehadiran keberagaman dewan mempengaruhi sustainability reporting pada periode sebelum pandemi, namun pada masa pandemi tidak mempengaruhi sustainability report disclosure (Juwita & Honggowati, 2021). Berdasarkan penjelasan di atas, maka peneliti menarik kesimpulan bahwa sustainability reporting berpengaruh postitif terhadap peningkatan kinerja Perusahaan.…”

Section: Kajian Teoritisunclassified

Dampak Sustainability Reporting Terhadap Peningkatan Kinerja Perusahaan Sektor Keuangan

Situmorang,

Sagala,

Sagala

et al. 2023

JIA

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Sustainability reporting dan kinerja bisnis merupakan elemen penting yang telah dipelajari selama sepuluh dekade terakhir. Tujuan dari penelitian ini adalah untuk mengungkap apakah ada dampak sustainability reporting terhadap peningkatan kinerja perusahaan sektor keuangan yang tercatat di Bursa Efek Indonesia. Ini adalah penelitian kuantitatif dimana data kuantitatif dikumpulkan melalui sumber sekunder. Populasi penelitian saat ini meliputi perusahaan sektor keuangan di Bursa Efek Indonesia untuk tahun yang berakhir pada tahun 2022. Populasi pada penelitian ini berjumlah 139 perusahaan sektor keuangan yang terdiri dari sub industri: Bank, Consumer Financing, Spesialize Business Financing, Investment Management, Investment Banking & Brokerage Service, General Insurance, Life Insurance, Reinsurance, Financial Holdings and Investment Companies. Besar sampel penelitian ini adalah 70 perusahaan dari sektor keuangan. Penelitian ini menguji hipotesisnya dan variabel-variabelnya menggunakan perangkat lunak Partial Least Squares (PLS) untuk analisis data. Hasil penelitian saat ini menunjukkan bahwa sustainability reporting mempunyai dampak positif signifikan terhadap kinerja (ROA). Di sisi lain, sustainability reporting mempunyai dampak positif signifikan terhadap kinerja (ROE). Penelitian ini juga mempunyai implikasi praktis, dimana kami percaya bahwa para direktur harus berusaha untuk menyeimbangkan sustainability reporting dengan peningkatan kinerja perusahaan yang diharapkan. Selain itu, bukti empiris mengenai implikasi penelitian ini menunjukkan bahwa meskipun sebagian besar perusahaan sektor keuangan di Bursa Efek Indonesia yang ingin meningkatkan kinerjanya akhir-akhir ini berfokus pada sustainability reporting, mereka harus lebih fokus pada laporan ini dan melihat manfaat laporan ini bagi dunia usaha dalam mempromosikan bisnis. Hal ini juga menambah nilai pada penelitian ini, karena penelitian ini dapat dianggap sebagai salah satu penelitian yang dilakukan di Perusahaan sektor keuangan di Bursa Efek Indonesia tahun 2022. Hal ini memperkenalkan wawasan baru dalam kumpulan pengetahuan tentang peran sustainability reporting dalam meningkatkan kinerja perusahaan. Demikian pula dengan melakukan penelitian di bidang manajemen, bisnis, dan keuangan akan memberikan wawasan baru mengenai sustainability reporting, yang pada akhirnya dapat membantu perusahaan meningkatkan kinerjanya.

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Corporate Board Diversity and Sustainability Reporting: Empirical Evidence from Indonesia Before and During COVID-19

Cited by 6 publications

References 27 publications

Board diversity and intellectual capital disclosure of Chinese-listed firms with Belt and Road Initiative projects

Board diversity and intellectual capital disclosure of Chinese-listed firms with Belt and Road Initiative projects

Fourteen Years of Sustainability Reporting Research in Accounting: Bibliographic Studies

Dampak Sustainability Reporting Terhadap Peningkatan Kinerja Perusahaan Sektor Keuangan

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