GANEC SWARA
Vol 18, No 1 (2024): Maret 2024

PERAN SUSTAINABILITY MEMEDIASI PENGARUH DEWAN KOMISARIS TERHADAP KINERJA KEUANGAN

JAUHARI, MOH. ALIYAN (Unknown)
HUSNAINI, WAHIDATUL (Unknown)
LENAP, INDRIA PUSPITASARI (Unknown)

Article Info

Publish Date
04 Mar 2024

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

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Journal Info
GANEC SWARA
Website

Abbrev

GARA

Publisher

Universitas Mahasaraswati

Subject

Agriculture, Biological Sciences & Forestry Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Ganec Swara merupakan wadah untuk hasil penelitian dan ulasan ilmiah pada bidang-bidang ilmu seperti Ilmu Sosial, Pertanian, Ekonomi, Teknik, Hukum, Kependidikan dan ...