APAKAH GOOD CORPORATE GOVERNANCE MEMPENGARUHI PENGUNGKAPAN SUSTAINABILITY REPORT?
Abstract
The study aims to test good corporate governance factors against the disclosure of sustainability reports at IDX banking companies for the period 2016 – 2020. Purposive Sampling is a sampling method used in this study, the amount of data processed is 35 companies. Using multiple linear regression analysis tools. This research show that good corporate governance and profitabilitas has a positive effect an plant persistence. Meanwhile, leverage have a significant negative impact on the disclosure of sustainability reports.
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Dewi, I. (2019). Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report. JSMA, 11(1).
Fathcan, I.N., dan Trisnawati, R. (2016). Pengaruh Good Corporate Governance Pada Hubungan Antara Sustainability Report Dan Nilai Perusahaan (Studi Empiris Perusahaan Go Publik di Indonesia Periode 2014-2015). Riset Akuntansi Dan Keuangan Indonesia, 1(1), 25–34.
Hadi, N. (2011). Corporate Social Responsibility. Graha Ilmu.
Harahap, S. S. (2011). Teori Akuntansi (Rajawali Pers (ed.); EdisiRevis).
Hasanah, N., et al. (2017). Pengaruh Corporate Governance Terhadap Pengungkapan Sustainability Report Pada Perusahaan di Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 5(1), 711–720.
Hasanah, N. et. a. (2015). Pengaruh Corporate Governance terhadap Pengungkapan Sustainability Report pada Perusahaan di Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 5, 711–720.
Kasmir. (2012). Analisis Laporan Keuangan (PT. Raja Grafindo Persada (ed.)).
Otoritas Jasa Keuangan (OJK). (2017). Infografis Lembaga Jasa Keuangan dan Emiten Penerbit Sustainability Report.
Puspitandari, J., dan Septiani, A. (2017). Pengaruh Sustainability Report Dislosure Terhadap Kinerja Perbankan. Diponegoro Journal Of Accounting, 6(3), 1–12.
Sinaga, K. J., & Fachrurrozie. (2017). The Effect of Profitability, Activity Analysis, Industrial Type and Good Corporate Governance Mechanism on The Disclosure of Sustainability Report. Accounting Analysis Journal, 6(3), 347–358.
Tanjung, P. R. S. (2021). The Effect Of Good Corporate Governance, Profitability And Company Size On Sustainability Report Disclosure. EPRA International Journal of Economics, Business and Management Studies (EBMS), 8(8), 69–80.
Tomo, O. (2020). Annual Study of Intangible Asset and Market Value. In The Intellectual Capital. Merchant Bank Firm.
Young, E. (2013). Value of Sustainability Reporting. A Study by Ernest & Young LLP and the Boston College Center for Corporate Citizen.
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2022-02-19
How to Cite
Pramesti, A., & Hardiningsih, P. (2022). APAKAH GOOD CORPORATE GOVERNANCE MEMPENGARUHI PENGUNGKAPAN SUSTAINABILITY REPORT?. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(1), 297-309. https://doi.org/10.31955/mea.v6i1.1842
Section
Articles
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