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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Juara: Jurnal Riset Akuntansi AGRIEKONOMIKA Indonesian Journal of Business and Entrepreneurship (IJBE) Infestasi Journal of Auditing, Finance, and Forensic Accounting Jurnal Penelitian Teori & Terapan Akuntansi (PETA) International Journal of Social Science and Business Jurnal Ilmiah Edunomika (JIE) BASKARA: Journal of Business and Entrepreneurship Jurnal Penelitian Manajemen Terapan (Penataran) Daengku: Journal of Humanities and Social Sciences Innovation Journal of International Conference Proceedings Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Sharia Economics, Banking and Accounting Jurnal Akuntansi Kontemporer
Habi Bullah
Department Of Accounting, Faculty Of Economics And Business, Universitas Trunojoyo Madura, Jl. Raya Telang, Kabupaten Bangkalan, 69162, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Nominal: Barometer Riset Akuntansi dan Manajemen

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The Effect of Family Ownership Concentration and Sustainability Reporting: Does Corporate Governance Matter? Rohma, Frida Fanani; Bullah, Habi; Chamalinda , Khy’sh Nusri Leapatra; Zulfatillah, Auliya
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 2 (2025): Nominal September 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i2.87872

Abstract

This research investigates the effect of family ownership concentration and sustainability reporting. Besides, this study also identifies the moderating role of corporate governance on the relationship between those two variables. This study uses a quantitative method using banking industry data listed on the Indonesia Stock Exchange with a total sample during the observation period of 65 data. The existence of special provisions regarding sustainable disclosure makes the banking industry quite representative to be used as a research sample. The results of the study show that the family ownership structure tends to minimize sustainable reporting. Interestingly, most industries in Indonesia are dominated by families, which has the potential to become one of the barriers to foreign investment. The findings of this study indicate that the existence of corporate governance can weaken the influence of family ownership concentration on sustainable reporting. The existence of good governance can be a filter for the negative impact of the concentration of family ownership on sustainable reporting. Keywords: Ownership Structure, Governance, Sustainability Reporting, Families, Opacity  ABSTRAK Penelitian ini mengkaji pengaruh konsentrasi kepemilikan keluarga terhadap pelaporan keberlanjutan. Selain itu, penelitian ini juga mengidentifikasi peran moderasi tata kelola perusahaan terhadap hubungan kedua variabel tersebut. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data industri perbankan yang terdaftar di Bursa Efek Indonesia with a total sample during the observation period of 65 data. Adanya ketentuan khusus mengenai pengungkapan berkelanjutan menjadikan industri perbankan cukup representatif untuk dijadikan sampel penelitian. Hasil penelitian menunjukkan bahwa struktur kepemilikan keluarga cenderung meminimalisir pelaporan berkelanjutan. Menariknya, sebagian besar industri di Indonesia didominasi oleh keluarga, yang berpotensi menjadi salah satu hambatan investasi asing. Temuan penelitian ini menunjukkan bahwa keberadaan tata kelola perusahaan dapat memperlemah pengaruh konsentrasi kepemilikan keluarga terhadap pelaporan berkelanjutan. Keberadaan tata kelola yang baik dapat menjadi penyaring dampak negatif konsentrasi kepemilikan keluarga terhadap pelaporan berkelanjutan. Kata Kunci: Struktur Kepemilikan, Tata kelola, Pelaporan Berkelanjutan, Keluarga, Ketertutupan
Co-Authors Adi Darmawan Ervanto Anita Carolina Auliya Zulfatillah Bambang Haryadi Carolina, Anita Chamalinda , Khy’sh Nusri Leapatra Chamalinda, Khy'sh Nusri Leapatra Dwi Amelia, Ananda Hairatul Norjannah, Febby Hanif Yusuf Seputro Haryadi, Bambang Indah Dwi Kusrini Kompyurini, Nurul Maulidah Fitria Nia, Anggun Vika Taman Nurul Kompyurini, Nurul Pitaloka, Bella Dwi Gina Rian Abrori Robiatul Auliyah Rohma, Frida Fanani Waroh, Vety Muna Yuni Rimawati Yuni Rimawati Yuni Rimawati