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All Journal The International Journal of Accounting and Business Society Asian Journal of Accounting Research Management and Economics Journal (MEC-J) Jurnal ABM Mengabdi Jurnal Pengabdian kepada Masyarakat AJAR (Asian Journal of Accounting Research) (e-Journal) Journal of Applied Business, Taxation and Economics Reseach TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Jurnal Pengabdian Kepada Masyarakat Journal of International Conference Proceedings KOPEMAS Jurnal Akuntansi Kontemporer
Wiyarni Wiyarni
STIE Malangkuçeçwara Malang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Journal of International Conference Proceedings

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Reconstruction of Corporate Governance and Sustainability Reporting: Industry Association as Mediation Wiyarni, Wiyarni; Amin, Aminul; Kadarusman, Kadarusman
Journal of International Conference Proceedings Vol 8, No 2 (2025): 2025 ICPM Thailand Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i2.4170

Abstract

This study aims to explore the role of industry associations in reconstructing corporate governance towards sustainability reporting. This study used industry association as intervening variable. The focus of the research is on public companies in Indonesia. The population of this study is 941 companies going public in Indonesia up to 2024, consisting of the manufacturing sector, basic material sector, and service sector. The sample in this study was 112 basic material companies, with observations for 3 years, so the total observations were 336. The collected data were analyzed using a statistical model that has been prepared to test the research hypothesis. This statistical analysis was conducted to evaluate the influence of corporate governance principles on sustainability reporting, taking into account the role of industry associations as mediating parties. The statistical analysis used SmartPls software. The results of this study show that corporate governance significantly influence the sustainability reporting. Industry association in this study is able to mediate the impact of corporate governance on sustainability reporting.
Co-Authors )Lailatus Sa’adah Abda Abda Aldri Frinaldi Ali Djamhuri Amin, Aminul Bunyamin Bunyamin Bunyamin Bunyamin Darti Djuharni Didik Priyo S. Didik Priyo Sugiharto Dwi Danesti Dwi Danesti Dwi Danesty D. Dwi Danesty Deccasari Eko Sudjawoto Eko Sudjawoto Eko Sudjawoto Enggar Nursasi Hanif Mauludin Indanah Iwan Triyuwono Jainudin, Syarul Kadarusman . Kurniawan, Aulia lailatus sa'adah Lailatus Sa’adah Lailatus Sa’adah Lindananty Lindananty Marli - - Marli Marli Puspa Dewi, Mariana Rahmania, Benita Rina Rahmawati Rina Rahmawati Rina Rahmawati Rina Rahmawati Rina Rahmawati Saputra, Damar Auliawan Siti Munfaqiroh Unti Ludigdo Widanarni Pudjiastuti Widanarni Pudjiastuti Widanarni Pudjiastuti Widanarni Pudjiastuti WIDANARNI WIDANARNI Wijaya, Sella Septian Yohana Yohana Yundari, Yundari Yupono Bagyo Zainul Arifin Zainul Arifin