Impact of Corporate Governance on Company’s Performance with Sustainability Reporting as an Intervening Variable in Indonesia
- 10.2991/aicar-18.2019.34How to use a DOI?
- corporate governance; sustainability reporting; company’s performance
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.
- © 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 -