This study aims to analyze the effect of Good Corporate Governance (GCG) which is proxied by independent commissioners, audit committees, managerial ownership, governance committees, and Financial Performance proxied by profitability, and leverage on disclosure of sustainability reports, using quantitative logistic regression methods and samples chosen using a purposive sampling method from annual report data and sustainability reporting published in 2018, published by the Indonesia Stock Exchange (IDX), obtained 249 research samples. The results of this study are the audit committee and the governance committee show a positive and significant effect on the sustainability report disclosure, while the independent board of commissioners, managerial ownership, profitability, and leverage do not show a significant effect on the sustainability report disclosure.

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PurposeThis study aims to highlight the significance of Performance Measurement System (PMS) as an “interactive” system that adapts to the organization's peculiar operational setup, thereby delivering optimal employee performance management benefits. Using Schatzki's (2002) “site of the social” theoretical conceptualization, it aims to empirically investigate the influence PMS's such strategic adaptation could have on employees' team performance through its mediating effect on improving organizational learning and knowledge sharing.Design/methodology/approachIn pursuit of the set objective, we conducted a survey of 200 employees in public accounting firms located in the two major Indonesian cities of Jakarta and Surabaya. The survey yielded 89 responses of which 87 were deemed fit for empirical analyses. The statistical analyses of the data were performed using SmartPLS.FindingsThe statistical analyses using SmartPLS found evidence that the strategic use of the PMS positively influences team performance, both directly and indirectly, through its role in enhancing organizational learning; however, its role in enhancing knowledge sharing did not demonstrate leveraging team performance.Research limitations/implicationsThe study conclusions are based on a relatively small data sample and the context of a developing economy, and, hence, need to be replicated with caution.Originality/valueThe study contributes to the management accounting theory and practice and emphasizes the strategic use of PMS to help improve organizational performance. Its novel “site” and context directs researchers' and practitioners' attention to the “interactive”, rather than passive and standalone, use of PMS to influence team performance and instigates a new debate on the management tool's optimal use.

– The purpose of this study is to see how characteristics of the board of directors affect the disclosure of sustainability reports. This study collects samples through purposive sampling technique. A total of 135 sample data were taken from companies in Indonesia that were included in the Kompas 100 index, for three consecutive years, which disclosed sustainability reports. The year under study is the latest and closest year, 2018-2020. Disclosure of sustainability reports will use the GRI Sustainability Report Disclosure Index (SRDI) indicator (2018) with a total assessment of 250 indicators, each indicator listed will be given a value of one. The size of the board of directors will be using the natural logarithm of board size. Board gender diversity from both sides will use their respective proportions to the entire board of directors. The STATA program was used in this study because it was considered the most suitable for the research technique. This research resulted in board size having a significant and positive effect on the disclosure of sustainability reports. Board diversity from female on board has an effect but not significantly on the disclosure of sustainability reports. Finally, board diversity from male on board also has an effect but not significantly on the disclosure of sustainability reports. Keywords: Board Characteristic; Sustainability Report Disclosure;  Board Size; Board Diversity

Riset ini dilakukan untuk mengungkapkan pengaruh pelaporan keberlanjutan terhadap sustainable growth rate perusahaan, serta apakah situasi pandemi COVID-19 memoderasi pengaruh tersebut. Penelitian ini didasari dengan adanya value creation dari pelaporan keberlanjutan yang berhubungan erat dengan pertumbuhan perusahaan secara jangka panjang, namun ditemukan masih minimnya penelitian yang menghubungan pelaporan keberlanjutan dengan sustainable growth rate, sebagai salah satu alat krusial untuk mengukur pertumbuhan perusahaan. Variabel moderasi COVID-19 juga diikutsertakan karena rentang waktu penelitian 2018 - 2020 mencakup periode 2020 sebagai tahun dimulainya COVID-19 merebak di Indonesia. Data penelitian ini bersumber dari laporan keuangan dan laporan keberlanjutan perusahaan yang terdaftar di BEI dengan sampel penelitian yang berjumlah 43 perusahaan. Hasil penelitian ini menunjukkan bahwa pelaporan keberlanjutan berpengaruh signifikan terhadap sustainable growth rate dengan arah pengaruh yang bervariasi tergantung dimensi pelaporan keberlanjutan berdasarkan GRI Standards, yaitu pengaruh positif oleh dimensi ekonomi dan lingkungan, dan pengaruh negatif oleh dimensi sosial. Di samping itu, penelitian ini juga membuktikan pandemi COVID-19 memoderasi hubungan pelaporan keberlanjutan dimensi ekonomi, lingkungan, dan sosial dengan sustainable growth rate. Penemuan ini dapat berguna bagi berbagai pihak, terutama manajemen perusahaan, dalam merencanakan strategi keuangan dan kegiatan pelaporan keberlanjutan untuk mengoptimalkan value creation yang dapat dihasilkan.   This research is conducted to demonstrate the impact of sustainability reporting on the sustainable growth rate, as well as to prove whether the COVID-19 pandemic situation moderated this impact. The background of this research is that the value creation of sustainability reporting is closely related to the company's long-term growth. However, it is found that research connecting sustainability reporting to sustainable growth rate, as one of the crucial tools to measure growth, is still very rare. The moderating variable COVID-19 is also included because the research period 2018 - 2020 covers the 2020 as the year the COVID-19 outbreak began in Indonesia. The data are sourced from financial and sustainability reports of companies listed on the IDX with a final sample of 43 companies. The result of this research shows that sustainability reporting has a significant impact on sustainable growth rate in various directions according to the sustainability reporting dimensions based on GRI Standards: positive influence by economic and environmental dimensions, and negative influence by social dimension. Besides, this research also finds that the COVID-19 pandemic moderates the relationship between the economic, environmental, and social dimensions of sustainability reporting and sustainable growth rate. These findings are useful for various parties and organizations, especially company management, in planning financial strategies and sustainability reporting activities to optimize the value creation that can be generated.