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All Journal GANEC SWARA
JAUHARI, MOH. ALIYAN
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Agriculture, Biological Sciences & Forestry Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PERAN SUSTAINABILITY MEMEDIASI PENGARUH DEWAN KOMISARIS TERHADAP KINERJA KEUANGAN JAUHARI, MOH. ALIYAN; HUSNAINI, WAHIDATUL; LENAP, INDRIA PUSPITASARI
GANEC SWARA Vol 18, No 1 (2024): Maret 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i1.730

Abstract

This research empirically tests the direct and indirect influence of the number of board of commissioners on financial performance with the sustainability report (SR) as a mediating variable. The research sample was 157 data obtained from manufacturing companies listed on the Indonesia Stock Exchange and disclosed sustainability reports for the 2019-2021 period. Hypothesis testing uses path analysis. The test results show that the number of board of commissioners and sustainability reports do not directly influence financial performance, while the number of board of commissioners directly influences the disclosure of sustainability report. Sustainability reports cannot mediate the influence of the number of board of commissioners on financial performance, because SR is still voluntary so not many companies disclose it
Co-Authors Husnaini, Wahidatul Lenap, Indria Puspitasari