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All Journal Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Riset Akuntansi dan Keuangan Indonesia
Wardati, Safari Dwi
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Economics, Econometrics & Finance

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The Influence of Majority Ownership, Profitability, Size of the Board of Directors, and Frequency of Board of Commissioners Meetings on Sustainability Report Disclosure Trisnawati, Rina; Wardati, Safari Dwi; Putri, Eskasari
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.17783

Abstract

Purpose – This study aims to determine the effect of majority ownership, profitability, the size of the directors board, and frequency of board of commissioners meetings on sustainability report disclosure. Design/methodology/approach– The data were tested using multiple linear regression method. The population used are LQ45 companies listed in Indonesian Stock Exchange (IDX) during the years 2017-2020. This study uses purposive sampling method and obtained 80 LQ45 companies for four years of observation. Findings– The results of this study indicated that the size of the directors board has a significant effect on sustainability report disclosure. While majority ownership, profitability, and frequency of board of commissioners meetings have no effect on sustainability report disclosure. Research limitations/implications– The board of directors is the highest element of management that has responsibility for gaining legitimacy. Companies that have a low number of boards of directors will disclose a higher sustainability report. A small board of directors will result in the effectiveness of coordination, communication and control of the CEO and result in participation that has a positive impact on monitoring information disclosure. Practical implications – Companies are expected to pay attention to sustainability reports disclosure because more high demands from stakeholders for non-financial information of each company. Originality/value – This study uses the majority ownership variable where this variable is very rarely used and uses the LQ45 company because previous research has focused on each industrial sector.
PENGARUH DEWAN KOMISARIS, DEWAN DIREKSI, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Wardati, Safari Dwi; Shofiyah, Shofiyah; Ariani, Kurnia Rina
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 3 No. 4 (2021): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v3i4.2015

Abstract

This study aims to determine the effect of the influence of the board of commissioners, board of directors, audit committee, and company size on the company's financial performance. The method used in this research is quantitative method. The population in this study are state-owned companies listed on the Indonesia Stock Exchange during 2014-2020 with a total of 20 companies. Sampling was carried out using purposive sampling technique, the criteria determined were state-owned companies listed on the Indonesia Stock Exchange for the period 2014-2020, companies publishing annual reports successively for the period 2014-2020, which can be accessed through the Indonesia Stock Exchange website (www. idx.co.id) or can be accessed from the website of each company, and the Company publishes all data needed for research analysis. Based on the sample selection process, there were 13 companies that were sampled with a 7 year research period so that the number of samples was 91 samples. The results of this study are the board of directors and the audit committee have an effect on the company's financial performance. Meanwhile, the board of commissioners and the size of the company have no effect on the company's financial performance.
Co-Authors Eskasari Putri Kurnia Rina Ariani Rina Trisnawati Shofiyah Shofiyah