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All Journal Technomedia Journal Arthavidya Jurnal Ilmiah Ekonomi Majalah Kesehatan Pharmamedika
Bambang Subagyo
Fakultas Kedokteran Universitas Sebelas Maret Surakarta
Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health

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Journal : Technomedia Journal

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Pengaruh Visibilitas Media Dan Digital Bank Terhadap Pengungkapan Laporan Keberlanjutan Dengan Tata Kelola Sebagai Variabel Moderasi Subagyo, Bambang; Murwaningsari, Etty
Technomedia Journal Vol 8 No 1 Juni (2023): TMJ (Technomedia Journal)
Publisher : Pandawan Incorporation, Alphabet Incubator Universitas Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/tmj.v8i1.1925

Abstract

The purpose of this study to examine the impact of media visibility and digital banks on sustainability reporting disclosure, as well as the impact of corporate governance in moderating the media visibility and digital banks on sustainability reporting disclosure. The population used in this study are companies sector banking which listed in the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique with the analysis model is a multiple regression model. The results of the study indicate that the presence of media visibility and digital banks has a negative effect on sustainability reporting disclosures. The results show that corporate governance through the composition of independent commissioners has a positive effect when moderating the media visibility and digital banks on sustainability reporting disclosure.
Co-Authors Etty Murwaningsari Wahyu Herlinawati, Sri Yulidar Hafidh