The Effect of Firm’s Characteristic and Corporate Governance to Sustainability Report Disclosure

Lucia, Lucia; Panggabean, Rosinta Ria

doi:10.31397/seeij.v2i1.15

Cited by 25 publications

(52 citation statements)

References 3 publications

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“…Prior studies by Lucia and Panggabean; Fitri and Yuliandari; Khafid and Mulyaningsih found that profitability has a positive effect to the sustainability reporting [11][12][13].…”

Section: A Financial Performance and Sustainability Reportingmentioning

confidence: 99%

The Influence of Financial Performance, Corporate Governance, and Stock Prices to the Sustainability Reporting (Study of companies that listed on Indonesia Stock Exchange in 2014 – 2017)

Hasanuddin¹,

Suryani²

2019

Proceedings of the First International Conference on Administration Science (ICAS 2019)

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A sustainability reporting is a report that is announced to the public that contains the economic, social, and environmental performance, of a financial service institutions and public companies in running a sustainable business. This study aims to determine the effect of financial performance, audit committee, board of directors, and stock prices to the sustainability reporting. The population in this study were companies that listed on Indonesia Stock Exchange in 2014-2017. The sample selection method used purposive sampling with 24 companies, so there were 96 observations in this study. This study used panel data regression analysis method with Eviews 9.0 application. Based on the results of this study, we found that financial performance, audit committee, board of directors, and stock prices have a simultaneous effect to the sustainability reporting. Partially, stock prices effect the sustainability reporting positively. While the financial performance, audit committee, and board of directors does not affect the sustainability reporting.

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“…Prior studies by Lucia and Panggabean; Fitri and Yuliandari; Khafid and Mulyaningsih found that profitability has a positive effect to the sustainability reporting [11][12][13].…”

Section: A Financial Performance and Sustainability Reportingmentioning

confidence: 99%

The Influence of Financial Performance, Corporate Governance, and Stock Prices to the Sustainability Reporting (Study of companies that listed on Indonesia Stock Exchange in 2014 – 2017)

Hasanuddin¹,

Suryani²

2019

Proceedings of the First International Conference on Administration Science (ICAS 2019)

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“…Sustainability reporting is able to help a company to evaluate company performance results effectively. This makes companies increasingly have more value in the business world, improve financial performance, and build company legitimacy (Lucia & Panggabean, 2018).…”

Section: Introductionmentioning

confidence: 99%

“…The result of the study shows that at the ASEAN level, Indonesia is in the lowest position in conducting sustainability report disclosure. Lucia & Panggabean (2018) in their research in manufacturing companies listed on the IDX and Malaysia Exchange in 2013-2015, resulting in the value of sustainability report disclosures of 0.041 in Indonesia and 0.036 in Malaysia. This finding states that in Indonesia it is still relatively low in disclosing sustainability reports.…”

Section: Introductionmentioning

confidence: 99%

“…Diantamala 2018and Doktoralina et al, (2018) proved that liquidity affects the disclosure of sustainability reports. Idah (2013) and Lucia & Panggabean (2018) found a finding that liquidity does not affect the disclosure of sustainability reports. Aniktia & Khafid (2015) & Karaman et al, (2018 revealed that leverage is able to influence the disclosure of sustainability reports.…”

Section: Introductionmentioning

confidence: 99%

“…Sari & Marsono (2013) and Aniktia & Khafid (2015) proved that the audit committee influences the disclosure of the sustainability report. Lucia & Panggabean (2018) and Al-shaer & Zaman (2018) stated that audit committee does not affect the disclosure of sustainability report. Branco et al, (2014) and Lucia & Panggabean (2018) stated the result that profitability is able to influence the disclosure of sustainability reports.…”

Section: Introductionmentioning

confidence: 99%

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The Effect of Liquidity, Leverage, and Audit Committee on Sustainability Report Disclosure with Profitability as a Mediating Variable

Sonia

Khafid

2020

aaj

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The purpose of this study is to obtain empirical evidence about the role of profitability in mediating the effect of liquidity, leverage, and company size to sustainability report disclosure. The population in this study were non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 from 465 companies. The sampling technique used purposive sampling method and produced a sample of 25 companies with 75 units of analysis. This study used path analysis with the help of IBM SPSS 21 software. The results of the analysis show that liquidity and leverage have a negative and significant effect on sustainability report disclosure. Audit committee and profitability have a positive and significant effect on sustainability report disclosure. Liquidity and leverage have a positive and significant effect on profitability. The audit committee has no effect on profitability. Profitability is successful in mediating the indirect effect of liquidity and leverage on sustainability report disclosure. However, profitability has failed in mediating the indirect influence between the audit committee on sustainability report disclosure. The conclusion of this study is liquidity, leverage, audit committee, and profitability have an important role in disclosure of sustainability report.

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Analysing impact of corporate attributes on sustainability disclosures through India’s new BRSR framework

Kajal,

Bansal

2024

IJLMA

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Purpose The purpose of this study is to analyse the impact of corporate attributes like a company’s profitability, size, age, leverage and board size on companies’ sustainability reporting as measured through India’s new business responsibility and sustainability reporting (BRSR) framework. Design/methodology/approach A random sample of 130 companies was taken from the top 1,000 listed companies on the National Stock Exchange. Sequential mixed methods research approach was used to prepare a sustainability quality index. Then, a hierarchical multiple regression analysis was performed to examine the impact on the quality of reporting by Indian companies. Findings Interestingly, the analysis revealed that traditional metrics like age, profitability, board size and leverage did not have significant associations with reporting quality. Rather, the size of a company in terms of market capitalisation was found to have a strong positive impact on sustainability reporting. Research limitations/implications This was a cross-sectional study, as time series data for BRSR reporting is not yet available. Also, only five parameters were taken for analysis. Lastly, subjective judgment in content analysis may be involved. Practical implications This suggests that only larger companies in India are prioritising sustainability reporting over smaller ones. It affirms the legitimacy and stakeholder theory in the Indian context. Originality/value To the best of the authors’ knowledge, this study is one of the first endeavours to assess the efficacy of the new Indian BRSR framework and test its primary objectives. Furthermore, significant implications have been given for managers to catalyse and reinforce the sustainability momentum down the lane across companies of all sizes in India.

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The Effect of Firm’s Characteristic and Corporate Governance to Sustainability Report Disclosure

Cited by 25 publications

References 3 publications

The Influence of Financial Performance, Corporate Governance, and Stock Prices to the Sustainability Reporting (Study of companies that listed on Indonesia Stock Exchange in 2014 – 2017)

The Influence of Financial Performance, Corporate Governance, and Stock Prices to the Sustainability Reporting (Study of companies that listed on Indonesia Stock Exchange in 2014 – 2017)

The Effect of Liquidity, Leverage, and Audit Committee on Sustainability Report Disclosure with Profitability as a Mediating Variable

Analysing impact of corporate attributes on sustainability disclosures through India’s new BRSR framework

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