The Effect Of Audit Committee, Gender Commissioners And Directors, Role Duality, And Firm Size Againts Extension Of Sustainability Report Disclosure

Shafrani Dizar, Sarah Alifia, Fithri Alvionita

Abstract


The purpose of this research is to investigate the effect of audit committee, gender of Commisioners and Directors, role duality, and firm size against extention of sustainability report disclosure. The population of this research comprises companies registered as manufacturing companies which are listed on the Indonesia Stock Exchange for the periods 2015-2017. The technique of determining the sample used is purposive sampling. This research uses a multiple linear regression. This research proves that audit committee, gender of Commissioners and Directors, role duality, and firm size together have an effect against sustainability report disclosure. This research also proves that partially audit committee and firm size have a positive effect against sustainability report disclosure. Meanwhile, gender of Commissioners and Directors doesn’t have positive effect and role duality doesn’t have negative effect against sustainability report disclosure.

Keywords


Corporate Governance, Firm Size, Sustainability Report, Sustainability

Full Text:

PDF

Article Metrics

Abstract views : 98| PDF views : 0

References


Afsari, Rimah., Purnamawati, I Gusti Ayu., dan Prayudi, Made Aristia. (2017). Pengaruh Leverage, Ukuran Perusahaan, Komite Audit, dan Kepemilikan Institusional Terhadap Luas Sustainability Report (Studi Empiris Perusahaan Yang Mengikuti ISRA Periode 2013-205). Jurnal Ilmiah Mahasiswa. Vol 8 (2).

Aman, Z., dan Bakar, N. S. (2017). The Influence of The Board of Directors’ Characteristics on Corporate Sustainability Reporting: Malaysian Evidence. International Business Management Conference, 118.

Aniktia, Ria., dan Khafid, Muhammad. (2015). Pengaruh Mekanisme Good Corporate Governance dan Kinerja Keuangan Terhadap Pengungkapan Sustainability Report. Accounting Analysis Journal. Vol 4 (3), 1-10.

Aswani, K., and Swami, S. (2017). Analysis of Sustainability Reporting of Indian Companies. Proceedings of International Conference on Strategies in Volatile and Uncertain Environment for Emerging Markets , 537-549.

Brigham, E. F. dan Houston, J. F. (2001). Manajemen Keuangan. Buku 1. Edisi 8. Jakarta: Erlangga.

Bueno, G., Marcon, R., Pruner-da-Silva, AL and Ribeirete,F. (2018). The role of the board in voluntary disclosure, Corporate Governance: The international journal of business in society, 10.1108/CG-09-2017-0205, 18, 5, (886-910).

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.

Department of Economic and Social Affairs. United Nations. Sustainable Development Goals. 2015 [cited 2019 6 Mei]; Available from: https://sustainabledevelopment.un.org/post2015/transformingourworld.

Diono, H., & Prabowo, T. J. (2017). Analisis Pengaruh Mekanisme Corporate Governance, Profitabilitas dan Ukuran Perusahaan Terhadap Tingkat Pengugnkapan Sustainability Report. Diponegor Journal of Accounting, Vol 6 No.3.

Fauzi, Achmad. (2016). Pengaruh karakteristik merek, karakteristik perusahaan dan karakteristik pelanggan-merek terhadap loyalitas merek (Studi pada Pengguna Smartphone Android Advan di Purworejo). SEGMEN-Manajemen 12.1A.

Fauziah, F. E. (2018). Diversitas Gender dan Nilai Perusahaan dengan Corporate Social Responsibility Sebagai Variabel Intervening. Media Ekonomi dan Manajemen, Vol 33 No. 2.

Fernando, S., & Lawrence, S. (2014). A Theoretical Framework for CSR Practices: Integrating Legitimacy Theory, Stakeholder Theory and Institutional Theory. Theoretical Accounting , 10 (1), 149-178.

Gay, L.R. dan Diehl, P.L., 1992, Research Methods for Business and. Management, MacMillan Publishing Company, New York.

Ghozali, Imam dan Anis Chariri. 2007. Teori Akuntansi-Edisi 3. Badan Penerbit Universitas Diponegoro. Semarang.

Hadya, R., dan Susanto, R. (2018). Model Hubungan Antara Keberagaman Gender, Pendidikan Dan Nationality Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Benefita, 3(2), 149–160.

Jasman, Jasman., dan Amin, Muhammad N. (2017). Internal Audit Role On Information Asymmetry And Real Earnings Management. Jurnal Akuntansi dan Auditing Indonesia, 21 (2), 95 - 104.

Jensen, M. C., and W. H. Meckling. 1976. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3 (4): 305–360.

Kamil, A., DAN Herusetya, A. (2012). Pengaruh KarakteristikPerusahaan Terhadap Luas Pengungkapan Kegiatan Corporate Social Responsibility. Media Riset Akuntansi, Vol 2 No.1.

Kartikarini, N., & Mutmainah, S. (2013). Analisis Pengaruh Diversitas Gender Terhadap Voluntary Corporate Governance Disclosure Dalam Laporan Tahunan Perusahaan. Diponegoro Journalof Accounting, Vol 2 No. 1.

KBBI. (2018). Kamus Besar Bahasa Indonesia.

Maiyarni, R., Yetti, S, dan Erwati, M. (2014). Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia Periode 2009-2012. Jurnal Cakrawala Akuntansi, 6(1): 79-94.

Murhadi, R. W. (2009). Studi Pengaruh Good Corporate Governance Terhadap Praktik Earnings Management pada Perusahaan Terdaftar di PT Bursa Efek Indonesia. Jurnal Mnajemen dan Kewirausahaan, Vol 11 No.1.

Mynhardt, H., Makarenko, I., dan Plastun, A. (2017). Standardization of Sustainability Reporting: Rationale for Better Investment Decision-Making. Public and Municiple Finance. Vol 6(2), 7-15.

Nasir, A. (2014). Pengaruh Karakteristik Perusahaan dan Corporate Governance terhadap Pengungkapan Sustainability Report pada Perusahaan LQ45 yang Terdaftar. Jurnal Ekonomi, Vol 22 No.1.

Nazarudin, Suliyanto & Margani Pinasti. (2014). Pengaruh Dualitas Peran dan Kompetensi Anggota Dewan Komisaris dan Dewan Direksi Terhadap Manajemen Laba dengan Kualitas Audit Sebagai Variabel Pemoderasi. Jurnal Akuntansi dan Keuangan, Vol 1 No. 1.

Peraturan Otoritas Jasa Keuangan (2014). Peraturan Otoritas Jasa Keuangan Nomor 33 /POJK.04/2014 Tentang Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik.

Putri, L. L., & Deviesa, D. (2017). Pengaruh CEO Duality Terhadap Financial Performance Dengan Earnings Management Sebagai Variabel Intervening. Business Accounting Review , Vol 5 No. 1.

Rachmithasari, Annisa Fadilla, (2015). Pengaruh Return On Assets, Leverage, Corporate Governance, Ukuran Perusahaan dan Kompensasi Rugi Fiskal Pada Tax Avoidance (Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia ). Jurnal Universitas Muhammadiyah Surakarta.

Rohmah, D. (2015). Faktor-faktor yang Mempengaruhi Pengungkapan Corporate Social Responsibility di dalam Laporan Sustainability (Studi Empiris Pada Perusahaan yang listing di Bursa Efek Indonesia Tahun 2010-2013). Jurnal Bisnis dan Manajemen. Vol 5 No.2.

Samsul, M. (2016). Pasar Modal dan Manajemen Portofolio. Jakarta: Erlangga.

Sari, Mega Putri Yustia dan Marsono. (2013). Pengaruh Kinerja Keuangan, Ukuran Perusahaan dan Corporate Governance terhadap Pengungkapan Sustainability Report. Diponegoro Journal of Accounting. Vol. 2, No. 3.

Smith, S. S. (2014). Strategy, Sustainability, and Innovative Financial Reporting. Strategic Innovation and Sustainability , 10 (1), 1-5.

Wulanda, R. D.P. (2017). Pengaruh Karakteristik Perusahaan dan Corporate Governance Terhadap Publikasi Sustainability Report (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di BEI Tahun 2011-2014). JOM Fekon, Vol 4 No.1.




DOI: http://dx.doi.org/10.25105/imar.v17i1.4667

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 Indonesian Management and Accounting Research (IMAR)

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

 

===================================================


Indonesian Management and Accounting Research
ISSN : 2442-9724 Online
ISSN : 1411-8858 Print

Published by
Lembaga Penerbit Fakultas Ekonomi dan Bisnis, Universitas Trisakti
(Faculty of Economics and Business, Trisakti University)
Gedung Hendriawan Sie, 3rd floor
Jalan Kyai Tapa No.1, Grogol
Jakarta Barat, Indonesia
Post Code : 11440

Email: imar.journal@trisakti.ac.id

url: http://www.trijurnal.lemlit.trisakti.ac.id/index.php/imar

===================================================

Creative Commons License
Indonesian Management and Accounting Research 
is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.