Penentuan Pengungkapan Sustainability Report Dengan Gri Standar Pada Sektor Non Keuangan

Aditya, Maria; Sinaga, Imelda

doi:10.47768/gema.v13i1.225

Cited by 5 publications

(9 citation statements)

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“…An audit committee also assists the board of commissioners in its oversight role, focusing on critical and urgent matters while preventing excessive and exhaustive scrutiny across all domains. The present study's outcomes align with the conclusions drawn (Aditya & Sinaga, 2021). (Aditya & Sinaga, 2021) research shows that the number of boards of commissioners is not the primary basis for companies disclosing information.…”

Section: Discussionsupporting

confidence: 89%

“…The present study's outcomes align with the conclusions drawn (Aditya & Sinaga, 2021). (Aditya & Sinaga, 2021) research shows that the number of boards of commissioners is not the primary basis for companies disclosing information. Instead, the company's awareness of implementing the principles of openness/transparency and accountability towards the environment and stakeholders serves as the basis for the company's disclosure of information, not the number of board of commissioners.…”

Section: Discussionsupporting

confidence: 89%

“…With the audit committee's larger size and diverse range of skills and knowledge, the disclosure of financial and non-financial elements becomes more efficient in the reports issued by the company. In contrast, research by (Aditya & Sinaga, 2021) demonstrates that the size of the audit committee has no impact on the disclosure of CSR activity.…”

Section: H1mentioning

confidence: 94%

“…The size of the board of commissioners has little impact on company's CSR disclosure, according to research by (Aditya & Sinaga, 2021). According to research done by (Dharmawan & Hermawan, 2022), the size of the board of commissioners also partially affects company's CSR disclosure.…”

Section: Theoretical Reviewmentioning

confidence: 99%

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Factors Affecting Indonesian Public Company Disclosure Of CSR Activities

Glennisa,

Martusa,

Meythi Meythi

2024

Jurnal Akuntansi

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This study aims to examine the size of the board of commissioners, the size of the audit committee, and the reputation of the CPA firm on the disclosure of the company's Corporate Social Responsibility (CSR) activities. We use a regression model based on secondary data sources. The study's samples used several industry categories listed on the Indonesian Stock Exchange between 2019 and 2021. We will use SPSS software for multiple linear regression data analysis to understand the connection between the three factors and CSR activity disclosure. The results showed that the size of the board of commissioners did not affect the company's CSR activity disclosure. In contrast, the size of the audit committee and CPA firms' reputations affected the company's CSR activity disclosure. This study implies that the CSR of CPA firms depends on two factors: i.e. their reputation and the audit committee size.

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Section: Discussionsupporting

confidence: 89%

Section: Discussionsupporting

confidence: 89%

Section: H1mentioning

confidence: 94%

Section: Theoretical Reviewmentioning

confidence: 99%

See 2 more Smart Citations

Factors Affecting Indonesian Public Company Disclosure Of CSR Activities

Glennisa,

Martusa,

Meythi Meythi

2024

Jurnal Akuntansi

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“…51/POJK.03/2017 which encourages financial institutions, companies, and public companies to develop and publish sustainability reports that are reported in stages in 2020 (Financial Services Authority, 2017). In Indonesia, companies still think that sustainability reports have not become a primary need (Aditya & Sinaga, 2021).…”

Section: Introductionmentioning

confidence: 99%

The relationship between gender diversity and tax avoidance practices

Budiana

Kusuma

2022

IJRBS

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This study aims to identify the relationship between gender diversity and tax avoidance practices in some Southeast Asian countries mediated by corporate sustainability. Data were obtained from five Southeast Asian countries that have published annual reports from 2015 to 2021 through panel regression analysis. The result of this study showed the presence of a high number of boards of directors could suppress tax avoidance practices. Besides, it indicates that gender diversity affects tax avoidance, and after being mediated by corporate sustainability, it also shows an effect on tax avoidance. As a mediating variable, corporate sustainability mediates the relationship between gender diversity and tax avoidance. This literature provides new insights into the low percentage of female directors in company management and the absence of a law regulating the proportion of directors in company management. This study provides knowledge to the government and company management to improve accounting and tax regulations within and outside the company. Besides, this study also shows the relationship between gender diversity and corporate sustainability on tax avoidance practices and that the presence of female directors in the company can minimize tax avoidance and increase corporate sustainability.

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Pengaruh Tata Kelola, Koneksi Politik, dan Kompensasi Dewan Direksi Terhadap Pengungkapan Tanggung Jawab Sosial

et al. 2022

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Companies must meet public expectations to maintain the social contract. This study aims to determine the effect of corporate governance, political connections, and board of directors compensation on social responsibility disclosure. This study uses a quantitative approach with a positivist paradigm. The population of this study is all issuers of the manufacturing sector listed on the Indonesia Stock Exchange in 2021. The research sample is 294 companies. Data were analyzed using multiple regression. The results show that corporate governance positively affects social responsibility, while political connections and board of directors compensation have no effect. Investors and creditors are advised to invest in companies with good governance and disclose CSR activities. This study uses a more comprehensive index measurement.

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Penentuan Pengungkapan Sustainability Report Dengan Gri Standar Pada Sektor Non Keuangan

Cited by 5 publications

References 0 publications

Factors Affecting Indonesian Public Company Disclosure Of CSR Activities

Factors Affecting Indonesian Public Company Disclosure Of CSR Activities

The relationship between gender diversity and tax avoidance practices

Pengaruh Tata Kelola, Koneksi Politik, dan Kompensasi Dewan Direksi Terhadap Pengungkapan Tanggung Jawab Sosial

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