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All Journal Jurnal Siasat Bisnis BIMASTER Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis EKONOMIS : Journal of Economics and Business ComTech: Computer, Mathematics and Engineering Applications International Journal of Economics, Business and Accounting Research (IJEBAR) Global Financial Accounting Journal MAHESA : Malahayati Health Student Journal Journal of Comprehensive Science Journal Of Computer Science And Technology
Meiliana Meiliana
Jurusan Teknik Informatika, School of Computer Science, Binus University Jl. K.H. Syahdan No.9, Palmerah, Jakarta Barat 11480.
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Nursing Public Health Social Sciences

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Journal : EKONOMIS : Journal of Economics and Business

 1 
Pengaruh Latar Belakang Pendidikan Direksi dan Struktur Kepemilikan terhadap Pengungkapan Keberlanjutan pada Perusahaan Agrikultur Indonesia: Peran Hilirisasi dan Sertifikasi sebagai Variabel Moderasi Suhardjo, Iwan; Meiliana, Meiliana; Fransiska, Fransiska; Lee, Angelica; Gary, Gary
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1664

Abstract

This research aims to determine the influence of the educational background of the board of directors and ownership structure, as well as downstreaming and certification as a moderation of sustainability disclosure in agricultural companies in Indonesia. Sustainability Disclosure is the process of providing information regarding a company's commitment to social, environmental and economic aspects. The research method used is quantitative by collecting data from the financial reports of agricultural sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The number of companies used was 10 agricultural companies. This research contributes to the literature on corporate sustainability, especially in the agricultural sector, by broadening understanding of the factors that significantly influence sustainability disclosure, namely ownership structure and certification can weaken the relationship between board of directors' educational background and sustainability disclosure.
Co-Authors Agustinus, Viandi Amalia, Najwa Bayu Prihandono Bryan Bryan Cuandra, Aurelia Priscilla Debi Novita Siregar edi edi Fransiska Fransiska Gary, Gary Hidayat, Maharani Izhari, Fahmi Joshua, Felix Julia, Iven Justin, Justin Khie Khiong, Tjhia Lee, Angelica Liemunandar, Kevin Merina, Kho Lidya Nugraha, Krishna Phang, Serena Raymond Raymond Simanjuntak, Lusi Tania Sinulingga, Esteria Latersia Br Suhardjo, Iwan Tanza, Evelyn Wati, Mimi Midya Yudhi