PERAN PROFITABILITAS ATAS PENGARUH BOARD GOVERNANCE TERHADAP SUSTAINABILITY REPORT QUALITY

MEDIA RISET AKUNTANSI, AUDITING DAN INFORMASI

View Publication Info
 
 
Field Value
 
Title PERAN PROFITABILITAS ATAS PENGARUH BOARD GOVERNANCE TERHADAP SUSTAINABILITY REPORT QUALITY
 
Creator Herawaty, Vinola
Lambintara, Nadya
Daeli, Florus
 
Subject Fakultas Ekonomi dan Bisnis Universitas Trisakti
Board Governance; Profitability; Sustainability Report Quality.
 
Description The purpose of this study was to find out the effect of profitability on the relation between Board Governance and Sustainability Report Quality (SRQ) from banking companies listed on Indonesian Stock Exchange. This study used information from Sustainability Report and Annual Report published by each company during period of 2015 to 2019. The sampling method used in this study was purposive sampling, with samples that meet the sample selection criteria came from 11 banking companies, so the total samples in this study were 55 samples. Independent variables used in this study are size of board directors, proportion of independent commissioners, age of board’s members and women on the company’s board, while moderating variable is profitability (ROA). The analysis used in this study are multiple regression analysis and confirmatory factor analysis using the SPSS program to determine the dependent variable, Sustainabilty Report quality. The results showed that board of directors’ size and involvement of women on the company’s board had positive effects on the SRQ. Meanwhile proportion of independent commissioners and ages of board’s members had showed no effect on SRQ. The profitability strengthened the relation between board of directors’ size and the SRQ while it did not moderate the relation between other variables and SRQ. Originality of this study is that the authors add to the literature by answering the question of whether Board Governance is an effective way to increase SRQ and whether profitability strengthens the influence of board governance to SRQ in Indonesian Banking industry.
 
Publisher LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI
 
Contributor Universitas Trisakti
 
Date 2021-04-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://www.trijurnal.lemlit.trisakti.ac.id/mraai/article/view/9209
10.25105/mraai.v21i1.9209
 
Source Media Riset Akuntansi, Auditing & Informasi; Vol 21, No 1 (2021): April; 115-136
2442-9708
1411-8831
 
Language eng
 
Relation http://www.trijurnal.lemlit.trisakti.ac.id/mraai/article/view/9209/pdf
 
Rights Copyright (c) 2021 Media Riset Akuntansi, Auditing & Informasi
http://creativecommons.org/licenses/by-nc/4.0
 

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us

Twitter

Copyright © 2015-2018 Simon Fraser University Library