Pengaruh Corporate Governance terhadap Pengungkapan Sustainability Report pada Perusahaan di Indonesia

Hasanah, Ni'matul; Syam, Dhaniel; Jati, Ahmad Waluya

doi:10.22219/jrak.v5i1.4992

Cited by 15 publications

(20 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Indikator yang terdapat dalam GRI-standards dibagi menjadi 3 kategori khusus yaitu: ekonomi, lingkungan dan sosial, dengan total indikator sebanyak 77 item (GRI, 2016). Di Indonesia pelaporan keberlanjutan atau sustainability report masih bersifat sukarela (voluntary) tidak seperti pelaporan keuangan dan pelaporan tahunan yang bersifat wajib (mandatory) terutama bagi perusahaan-perusahaan go-publik (Hasanah et al, 2015). Praktik dan pengungkapan sustainability report merupakan mekanisme dan konsekuensi nyata dari implementasi Good Corporate Covernance yang memiliki prinsip bahwa stakeholder memerlukan perhatian, baik dalam hal aturan yang ada serta menjalin kerjasama yang aktif untuk kelangsungan hidup jangka panjang antara stakeholder dengan perusahaan (Aliniar dan Wahyuni, 2017).…”

unclassified

Pengaruh Tekanan Stakeholder Dan Corporate Governance Terhadap Kualitas Sustainability Report

Suharyani

2019

JAA

View full text Add to dashboard Cite

The purpose of this study is to examine the effect of stakeholder pressure and corporate governance on the sustainability report quality in the companies listed on the Indonesia Stock Exchange for 2017. The research sample numbered 28 with purposive sampling technique. Data collection techniques with secondary data. Data is taken in the form of published data on the official website of the companies. Data analysis uses Content Analysis and WarpPLS 6.0. Based on the results of the study found stakeholder pressure have a significance positive effect on the sustainability report quality and corporate governance have a significance positive effect on the sustainability report quality. Keywords: Sustainability Report, Stakeholder Pressure, Corporate Governance

show abstract

unclassified

Pengaruh Tekanan Stakeholder Dan Corporate Governance Terhadap Kualitas Sustainability Report

Suharyani

2019

JAA

View full text Add to dashboard Cite

show abstract

“…Telah dilakukan riset terdahulu yang menganalisis hubungan tata kelola perusahaan dengan laporan keberlanjutan yang menggunakan pengukuran jumlah rapat dan jumlah anggota, tetapi pengukuran jumlah rapat dinilai kurang efektif karena hanya berfokus pada kinerja keuangan perusahaan (Hasanah et al, 2017). Oleh karena itu pembahasan mengenai pengungkapan laporan keberlanjutan tidak diutamakan.…”

Section: Pendahuluanunclassified

Pergantian Dewan Komisaris Dan Dewan Direksi Terhadap Pengungkapan Laporan Keberlanjutan

Novitasari

Putra

Saebani

2021

Wahana

View full text Add to dashboard Cite

This study aims to examine the turnover of the board of commissioners, board of directors, audit committee, and independent board of directors on the disclosure of sustainability reports. In this study turnover was measured using member recruitment and member removal. The sample in this study amounted to 135 samples from 45 financial companies listed on the Indonesia Stock Exchange during the 2016-2018 period. The analysis technique used is panel data regression analysis using STATA 13. The results of this study found that the recruitment of the board of commissioners, the board of directors, and the audit committee have a significant effect on disclosure of sustainability reports. The recruitment of an independent board of directors has no significant effect on disclosure of sustainability reports. While the removals of board of commissioners and directors have no effect. This study provides a new understanding of corporate governance in which the recruitment of members of the board of commissioners and directors will affect the disclosure of corporate sustainability reports. This study uses a new measure, that is the recruitment and removal of members of the board of commissioners and directors.

show abstract

“…This study develops previous research from (Hasanah, Syam, & Jati, 2017) about "The Effect of Corporate Governance on Sustainability Report Disclosure" Where there is a difference in this study with the previous one, namely by adding the Financial Performance and Company Size variables as independent variables and the object of this study is mining companies listed on the Indonesia Stock Exchange (IDX) in 2015 -2018.…”

Section: The Effect Of Financial Performance Company Size and Good Corporate Governance On Sustainability Reportmentioning

confidence: 99%

“…The board of directors is also responsible for ensuring the company's compliance with applicable laws and regulations. Including the publication of a sustainability report (Hasanah et al, 2017). Then the board of commissioners, which is part of the structure of good corporate governance, has the duty to supervise and provide guidance and provide direction to the management that manages the company.…”

Section: Model Feasibility Testmentioning

confidence: 99%

The Effect of Financial Performance, Company Size and Good Corporate Governance on Sustainability Report

Saadah

Agriyanto²,

Warno³

et al. 2020

AAR

View full text Add to dashboard Cite

<p><em>Companies often take advantage of existing natural resources as suppliers of the main raw materials that are processed by the company to produce products that will be sold to consumers. The environment where natural resources are located can be interpreted as the area or community around where the company operates. Of course, the company's operational activities will have an impact on the environment, both in the form of positive and negative impacts. This research uses quantitative research methods with descriptive statistical analysis techniques. While the research hypothesis testing was carried out using regression analysis. And the regression analysis used in this research is logistic regression. By using mining companies listed on the Jakarta stock exchange during the 2015-2018 period, 44 sample companies were obtained. Logistic regression test results prove that financial performance has no effect on Sustainability Report, company size has no effect on Sustainability Report, Good Corporate Governance has a significant positive effect on Sustainability Report.</em></p>

show abstract

Pengaruh Corporate Governance terhadap Pengungkapan Sustainability Report pada Perusahaan di Indonesia

Cited by 15 publications

References 0 publications

Pengaruh Tekanan Stakeholder Dan Corporate Governance Terhadap Kualitas Sustainability Report

Pengaruh Tekanan Stakeholder Dan Corporate Governance Terhadap Kualitas Sustainability Report

Pergantian Dewan Komisaris Dan Dewan Direksi Terhadap Pengungkapan Laporan Keberlanjutan

The Effect of Financial Performance, Company Size and Good Corporate Governance on Sustainability Report

Contact Info

Product

Resources

About