Pengaruh Komite Audit dan Struktur Modal terhadap Pengungkapan Sustainability Report

Wulandari, Rosita; Fauziyah, Syifa; Mubarok, Ali

doi:10.35706/acc.v6i02.5616

Cited by 5 publications

(8 citation statements)

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“…The association between capital structure and sustainability disclosure Based on the hypothesis test, the capital structure is not associated with sustainability disclosure. This result is in line with Afifulhaq (2018), Aini & Subardjo (2018), Ainiyah & Sinta (2019), Krisyadi & Elleen (2020), Privika et al (2021), Riza (2017), but it is not in line with (Kusumawati & Fauziah, 2020;Liana, 2019;Wulandari et al, 2021). Differences related to this study's results may be caused by differences in research samples, data analysis methods, research periods, and proxies used in measuring the variables used.…”

Section: Resultsmentioning

confidence: 41%

“…Study Kusumawati & Fauziah (2020), Liana (2019) and Wulandari et al (2021) found that capital structure decreases the sustainability disclosure. The size of the capital structure shows the increasing number of stakeholders involved in the implementation of sustainability carried out by the company, including creditors.…”

Section: Hypothesis Developmentmentioning

confidence: 99%

“…Research related to sustainability disclosure in Indonesia has been carried out previously. Previous studies tested sustainability reports using independent of board commisioners (Herizona & Yuliana, 2021;Kusumawati & Fauziah, 2020;Liana, 2019;Ningrum & Prihatiningtias, 2015), liquidity (Afifulhaq, 2018;Aini & Subardjo, 2018;Krisyadi & Elleen, 2020;Kusumawati & Fauziah, 2020), leverage or capital structure (Afifulhaq, 2018;Aini & Subardjo, 2018;Ainiyah & Sinta, 2019;Krisyadi & Elleen, 2020;Kusumawati & Fauziah, 2020;Liana, 2019;Privika et al, 2021;Wulandari et al, 2021), environmental performance (Iriyanto & Nugroho, 2014), the structure of the board of directors (Justin & Hadiprajitno, 2019), firm size (Ainiyah & Sinta, 2019;Anindita, 2014;Ghozali & Rohman, 2019;Krisyadi & Elleen, 2020;Liana, 2019;Privika et al, 2021;Riza, 2017;Safitri & Saifudin, 2019;Yuliawati et al, 2020), profitability (Afifulhaq, 2018;Aini & Subardjo, 2018;Anindita, 2014;Krisyadi & Elleen, 2020;Liana, 2019;Privika et al, 2021;Wijayana & Kurniawati, 2018), audit committee (Afifulhaq, 2018;Krisyadi & Elleen, 2020;…”

Section: Statement Of Financial Accounting Standards (Psak)mentioning

confidence: 99%

“…Several studies found that capital structure is negatively associated with sustainability disclosure (Kusumawati & Fauziah, 2020;Liana, 2019;Wulandari et al, 2021). On the other hand, Afifulhaq (2018), Aini & Subardjo (2018), Ainiyah & Sinta (2019), Krisyadi & Elleen (2020), Privika et al (2021), andRiza (2017) concluded that capital structure is not associated with sustainability disclosure.…”

Section: Statement Of Financial Accounting Standards (Psak)mentioning

confidence: 99%

See 3 more Smart Citations

Sustainability Disclosure from Capital Structure and Firm Size: Does Independent Commissioner Matter?

Putri,

Firmansyah

2023

MAKSIMUM

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This study examines whether capital structure and firm size affect sustainability disclosure. In addition, this study also examines the moderating role of independent commissioners in the relationship between the independent and dependent variables. This study employs data from financial statements, annual reports, and sustainability reports of consumer goods industry companies listed on the Indonesia Stock Exchange from 2017 to 2020. The data sources are derived from www.idx.co.id and www.idnfinancial.com and the company's official website. Based on purposive sampling, the total sample used in this study is 148 observations. Hypothesis testing is done by using multiple linear analyses for panel data. The results suggest that capital structure is not associated with sustainability disclosure, while firm size is positively associated with sustainability disclosure. This study also finds that independent commissioners fail to weaken the negative effect of capital structure on sustainability disclosure nor the positive effect of firm size and sustainability disclosure. This study has complemented the literature on the importance of sustainability disclosure as nonfinancial disclosure in the financial accounting research context.

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Section: Resultsmentioning

confidence: 41%

Section: Hypothesis Developmentmentioning

confidence: 99%

Section: Statement Of Financial Accounting Standards (Psak)mentioning

confidence: 99%

Section: Statement Of Financial Accounting Standards (Psak)mentioning

confidence: 99%

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Sustainability Disclosure from Capital Structure and Firm Size: Does Independent Commissioner Matter?

Putri,

Firmansyah

2023

MAKSIMUM

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“…Penelitian sebelumnya yang telah menguji nilai perusahaan dilakukan dengan ukuran perusahaan (D. K. Sari & Wahidahwati, 2021;Vernando & Erawati, 2020), pertumbuhan penjualan (Apriliyanti et al, 2019;Suwardika & Mustanda, 2017), profitabilitas (Apriliyanti et al, 2019;Bhimantara & Dinarjito, 2021;Hertina et al, 2019;N. A. Sari & Susilowati, 2021), likuiditas perusahaan (Nasrun & Suyatmin, 2020;Sugiyanto & Setiawan, 2019), kebijakan dividen (Bahrun et al, 2020;Salman et al, 2020), kebijakan utang (Apriliyanti et al, 2019;Carolina et al, 2020;Firmansyah, Setiawan, et al, 2020;Hertina et al, 2019;Nasrun & Suyatmin, 2020;Suripto, 2019;Wulandari et al, 2021), keputusan investasi (Bahrun et al, 2020), revaluasi aset (Salman et al, 2020), kepemilikan instrumen derivatif (Firmansyah & Purnama, 2020;Novianti & Firmansyah, 2020), modal intelektual (Gaol et al, 2021;Josephine et al, 2019), kepemilikan manajerial (Widyaningsih, 2018), kepemilikan institusional (Toly et al, 2019;Widyaningsih, 2018), jumlah dewan direksi (Toly et al, 2019;Utomo & Dianawati, 2017), komisaris independen (Aryanto & Setyorini, 2019;Widyaningsih, 2018), dan komite audit (Aryanto & Setyorini, 2019;Utomo & Dianawati, 2017;Widyaningsih, 2018), pengungkapan tata kelola perusahaan (Damayanti & Firmansyah, 2021;…”

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Peran Kebijakan Utang Dalam Hubungan Pengungkapan Keberlanjutan dan Nilai Perusahaan

Firmansyah

Praptama

Hasibuang

2022

JEMI

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Penelitian ini bertujuan untuk menguji pengaruh pengungkapan keberlanjutan terhadap nilai dari perusahaan dan menguji peran moderasi kebijakan utang dalam hubungan antara pengungkapan keberlanjutan dan nilai perusahaan. Penelitian ini menggunakan sampel dari perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia selama periode 2016 sampai dengan 2020. Data penelitian bersumber dari www.idx.co.id. www.idnfinancials.com, www.finance.yahoo.com, dan situs resmi perusahaan. Berdasarkan teknik purposive sampling, sampel penelitian ini berjumlah 440 observasi. Pengujian hipotesis dilaksanakan dengan menggunakan analisis regresi linear berganda untuk data panel. Hasil pengujian menunjukkan bahwa pengungkapan keberlanjutan berpengaruh negatif terhadap nilai perusahaan, sedangkan kebijakan utang tidak memoderasi hubungan pengungkapan keberlanjutan dan nilai perusahaan. Penelitian ini mengindikasikan bahwa Otoritas Jasa Keuangan perlu meningkatkan monitoring penerapan keberlanjutan oleh perusahaan yang terdaftar di BEI. Selain itu, Otoritas Jasa Keuangan perlu meningkatkan kebijakan atas penerapan keberlanjutan.

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Financial Conditions and Corporate Governances on Sustainability Report Disclosure

Rahmawati,

Nugroho,

Kholid

2024

SHS Web Conf.

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Sustainability reporting is necessary for a company to disclose because it is a form of accountability in supporting its sustainable goals. Thus, this study aims to determine the financial condition factor and Good Corporate Governance on Sustainability Report Disclosure controlled by the COVID-19 pandemic. The population of this study is companies from Indonesia that were finalists of the Asia Sustainability Reporting Awards (ASRA) 2022 and published annual reports and sustainability reports in 2018-2022. The sample selection in this study employed purposive sampling to acquire a sample based on preset criteria. This study is classified as quantitative research, specifically utilizing secondary data. This study employs balanced panel regression to analyze the data. The study used the Common Effect Model (CEM) as the estimation model. This research reveals that liquidity, firm size, and the COVID-19 pandemic positively affect sustainability report disclosure. On the other hand, profitability, board of commissioners, and the audit committee do not affect sustainability report disclosure.

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Pengaruh Komite Audit dan Struktur Modal terhadap Pengungkapan Sustainability Report

Cited by 5 publications

References 0 publications

Sustainability Disclosure from Capital Structure and Firm Size: Does Independent Commissioner Matter?

Sustainability Disclosure from Capital Structure and Firm Size: Does Independent Commissioner Matter?

Peran Kebijakan Utang Dalam Hubungan Pengungkapan Keberlanjutan dan Nilai Perusahaan

Financial Conditions and Corporate Governances on Sustainability Report Disclosure

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