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All Journal Indonesian Journal of Sustainability Accounting and Management
Kiswanto Kiswanto
Universitas Sebelas Maret, Faculty of Economics and Business, Surakarta, Indonesia; Universitas Negeri Semarang, Semarang, Indonesia

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What Does the Board of Directors Do About Corporate Financial Reporting Through the Internet in Indonesia? Djuminah Djuminah; Rahmawati Rahmawati; Endang Dwi Amperawati; Kiswanto Kiswanto
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.1153

Abstract

The aim of this study is to examine the influence of the Board of Directors’ characteristics on corporate financial reporting through the Internet. The research employs multiple regression analysis to analyze the data. The findings indicate that gender, education level, educational background, and political connections significantly influence corporate financial reporting through the Internet among companies in Indonesia. However, the tenure of the Board of Directors does not have a significant impact. This study highlights the importance of the Board of Directors’ characteristics in corporate disclosure practices in Indonesia. Specifically, gender, education level, educational background, and political connections should be considered in the composition of the Board of Directors. Future research should explore this issue from a cultural perspective to gain a deeper understanding of the context surrounding the Board of Directors’ characteristics. The findings of this study contribute to minimizing agency costs, as timely disclosure of corporate financial information can reduce information asymmetry between principals and agents. This research provides valuable insights into sustainability management and accounting by emphasizing the role of corporate governance in enhancing transparency and accountability.
Co-Authors Djuminah Djuminah Endang Dwi Amperawati Rahmawati Rahmawati