Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)

Impact of Corporate Governance on Company’s Performance with Sustainability Reporting as an Intervening Variable in Indonesia

Authors
Nera Marinda Machdar
Corresponding Author
Nera Marinda Machdar
Available Online February 2019.
DOI
10.2991/aicar-18.2019.34How to use a DOI?
Keywords
corporate governance; sustainability reporting; company’s performance
Abstract

This study aims to examine the effect of corporate governance on the company’s performance with sustainability reporting as an intervening variable in Indonesia. The population of this study is a manufacturing company listed on the Indonesian Stock Exchange for the period 2010-2015. The sample selection used purposive sampling method and resulted in 102 manufacturing firms listed on the Indonesia Stock Exchange. The results show that: (1) Corporate governance with audit committee as a proxy affects sustainability reporting of economic and environmental dimensions, and does not affect sustainability reporting of the social dimension. Furthermore, institutional ownership, managerial ownership and independent board of commissioners do not affect sustainability reporting of economic, environmental, and social dimensions. (2) Corporate governance with audit committee as a proxy affects the company’s performance, while institutional ownership, managerial ownership and independent board of commissioners do not affect the company’s performance (3) Sustainability reporting of economic, environmental and social dimensions do not affect the company's performance. The contribution of this study provides the theoretical addition of knowledge as well as a completion the previous studies. The findings are expected to help regulators formulate government policy decisions that promote corporate governance and sustainability reporting on the company’s performance, thereby making the entity more responsive to changes in sustainability activities. Similarly, the results of research provide input for stakeholders as a consideration in decision making.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
February 2019
ISBN
978-94-6252-675-4
ISSN
2352-5428
DOI
10.2991/aicar-18.2019.34How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Nera Marinda Machdar
PY  - 2019/02
DA  - 2019/02
TI  - Impact of Corporate Governance on Company’s Performance with Sustainability Reporting as an Intervening Variable in Indonesia
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 158
EP  - 164
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.34
DO  - 10.2991/aicar-18.2019.34
ID  - Machdar2019/02
ER  -