Purpose The purpose of this paper is to find empirical evidence of ownership structure and corporate governance (CG) effect on sustainability reporting in Indonesian listed banks. The study also tries to describe sustainability reporting disclosure practice. Design/methodology/approach The authors analyze balanced panel data with a total of 155 observations from 2012 to 2016 using panel data regression. Findings The findings present empirical evidence that sustainability reporting in Indonesian listed banks is still low. CG, foreign ownership and family ownership positively influence sustainability reporting. Further, the authors find that family ownership weakens the effect of CG while foreign ownership has no significant moderating role. Digital banking is not a significant determinant and OJK sustainable finance roadmap is evidenced to have no impression on bank intention to produce sustainability report. Research limitations/implications The use of content analysis method for variable measurement may contain subjectivity substance from the researcher’s perspective. Further research works need confirmation from independent parties with expertise in this subject. Further research works can also implement the mixed method by combining quantitative and qualitative approach to gain better quality. Practical implications The result of this study underlines the need for sustainability reporting improvement, followed by suggestions for Indonesian banking regulator. Originality/value This paper provides a description of Indonesian banks sustainability reporting and evidence of CG and controlling owner’s role in its practice. The research presents a novelty, examining the role of digital banking as determinant.

Purpose This paper aims to find empirical evidence of bank ownership structures on bank reputation through the mediating role of sustainability reporting (SR) in Indonesian banking sector. Design/methodology/approach This paper uses purposive sampling to obtain 279 observations from 43 listed banks in Indonesia Stock Exchange during 2012–2018. This study uses structure equation modelling analysis in the AMOS software and intervening test from the Sobel test to investigate the direct and indirect effect in this research model. Findings The empirical results evidence: foreign, government and public ownership exhibit significant positive effect on SR but not with family ownership; SR positively affects bank reputation; SR appears as a mediator in which foreign, government and public ownership have a positive effect on the bank reputation through the indirect effect of SR while family ownership exhibits insignificant result. Practical implications The practical contribution of this study is that SR is proven to increase bank reputation through the legitimation from the public, so the management must properly pay attention by publishing this report. Originality/value This study provides several novelties to the literature: SR is used as a mediator in the relationships between bank ownership and reputation in which there is very limited studies investigating these aspects, especially in Indonesia. In addition, most SR studies in Indonesia still focus on SR determinants rather than its impact; customer deposits are used as a measurement basis of the bank reputation as it reflects better the trust and perception of the market so that it is relevant with the reputation level.

Following the paradigm shift of company performance, from merely financial aspects to the balance between economics and environmental aspects, a study that explores the drivers of company environmental performance is indispensable. This study aims to empirically examine the role of CEO characteristics in determining the environmental performance from CEO's gender, age, expertise, and international experience in Indonesian banks. We use secondary data from banks' annual and sustainability reports that were analysed using panel data regression. The results demonstrate that CEO's international experience and education level positively affect bank's environmental performance while foreign CEO and CEO's abroad study exhibit negative effect. Our findings emphasise that CEO plays a great role in initiating banks' environmental activities. CEO's decision is crucial to adopt environmental practice that leads to better environmental performance. The study contributes to the Indonesian literature by providing empirical evidence of CEO factors in determining banks' environmental performance, in which there are very limited studies examining the role of CEO. We also suggest the Indonesian Financial Service Authority to encourage banks to deliver higher environmental contribution by maximizing the role of CEO.

This study investigates the effect of local government internal control systems on local government administration performance. We use secondary data from the Ministry of Internal Affairs, Financial and Development Supervisory Agency, Indonesian Statistics Bureau, and respective local government financial statements and websites. We generate a set of panel data from 508 local governments during 2017-2019 with 1524 observations analysed with panel data regression. We evidence that several local governments still have low and medium administration performance in 2017-2019 that has not met the expectation of the Ministry of Internal Affairs as stated in the strategic plan in 2015. Our analysis provides empirical evidence that control environment, risk assessment, and information and communication positively affect local government administration performance. Our result provides implications to the Financial and Development Supervisory Agency to continuously optimise internal control system development programs in Indonesian local governments and the Ministry of Internal Affairs to have higher enforcement of local government administration performance achievement.

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