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All Journal Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Pangestu, Ilham Ferdinan
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Computer Science & IT Engineering Medicine & Pharmacology Social Sciences Other

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Sustainability Report Disclosure Reviewed with Good Corporate Governance Mechanism Pangestu, Ilham Ferdinan; Zulfikar, Z
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5334

Abstract

Purpose: The intention of the investigation is to investigate how an effective institution’s management system influences sustainability report disclosure. Methodology: This study employs both quantitative and non-probability (purposeful) testing methods. This research looked at 81 samples that satisfied the criteria for firms included in the LQ-45 Index. SPS program used statistical methods to examine the data. Results: This study discovered that concerns raised by the Board of Commissioners and the Board of Directors have a significant impact on the release of sustainability reports. The study's findings suggest that efficient cooperation between the members of the Board of Commissioners (operational supervisors) and the the Council of Directors (operational staff) allows firms to widely disseminate sustainability report information. Effective monitoring and policy formulation pushes organisations to prioritise execution, inventiveness, and value. This study is founded on the stakeholder hypothesis, which claims that the Boards of Commissioners and Directors have a favorable relationship with sustainability disclosure. Value: This analysis makes use of the most recent GRI indicators, those from GRI Index 2021.
Sustainability Report Disclosure Reviewed with Good Corporate Governance Mechanism Pangestu, Ilham Ferdinan; Zulfikar, Z
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5401

Abstract

Objective: The objective of this study is to study how good corporate management mechanisms affect sustainability report disclosure. Methodology: This study uses quantitative methods and uses non-probability (purposive) examination techniques. A total of 81 samples that meet the criteria of companies listed in the LQ-45 Index are the subjects of this study. SPS software is used to analyze information through statistical analysis. Results: This study found that factors between the Board of Commissioners and the Board of Directors have a significant influence on the disclosure of sustainability reports. The results of the study indicate that a good partnership between the Board of Commissioners (operational supervisor) and the Board of Directors (operational person) can enable companies to report sustainability report disclosures widely. The combination of proper supervision and proper policy setting encourages companies to be proactive in. Application/Originality/Value: This study extends the stakeholder theory which states that the Board of Commissioners and the Board of Directors have a good relationship with sustainability disclosure. The GRI 2021 Index, which is the latest index, is used in this study.
Co-Authors Z Zulfikar, Z