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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
Fransiskus Xaverius TAW
Universitas Katolik Widya Mandala Surabaya
Economics, Econometrics & Finance

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THE EFFECT OF CORPORATE GOVERNANCE MECHANISMS AND ENVIRONMENTAL PERFORMANCE TO SUSTAINABILITY REPORTS Fransiskus Xaverius TAW; Mudjilah Rahayu; Lindrawati Lindrawati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8105

Abstract

Sustainability report is a reporting tool that can be used by companies to achieve sustainability goals by measuring, and describing the environment, social and economic in a transparent manner. In order to achieve a good quality of sustainability report, it is necessary to have a corporate governance mechanism and environmental performance. The research purpose is to examine the effect of corporate governance mechanisms consists of commissioners council, managerial ownership, and audit committee, also environmental performance to sustainability report. The object of this research is the mining sector companies that at least once published a sustainability report and followed PROPER listed on the Indonesia Stock Exchange for the 2017-2020 period. The data obtained from annual reports and sustainability reports. The data analysis technique uses multiple linear regression analysis. The results of this study can be concluded that managerial ownership has a positive effect on sustainability reports. Meanwhile, the commissioners council, audit committee, and environmental performance have no effect on sustainability report.
Co-Authors Lindrawati Lindrawati Mudjilah Rahayu