Good Corporate Governance, Ukuran Perusahaan, dan Sustainability Report dengan Kepemilikan Institusional Sebagai Pemoderasi

  • Ida Ayu Sintya Puspita Dewi Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
  • I Wayan Ramantha Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

Abstract

This study aims to obtain empirical evidence regarding the influence of the board of directors, independent commissioners, audit committee, and company size on the sustainability report with institutional ownership as a moderating variable. The number of samples used was 117, with the sample collection method using purposive sampling method, while the data collection method used in this study was documentation. The data analysis technique used is Moderated Regression Analysis (MRA). The results showed that the board of directors, independent commissioners, and audit committee had a positive effect on the sustainability report, while company size had no effect on the sustainability report. In addition, institutional ownership is able to moderate the influence of the board of directors, independent commissioners, and company size on the sustainability report. Meanwhile, institutional ownership was not able to moderate the effect of the audit committee on the sustainability report.


Keywords: Good Corporate Governance; Sustainability Report.

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Published
2021-06-26
How to Cite
DEWI, Ida Ayu Sintya Puspita; RAMANTHA, I Wayan. Good Corporate Governance, Ukuran Perusahaan, dan Sustainability Report dengan Kepemilikan Institusional Sebagai Pemoderasi. E-Jurnal Akuntansi, [S.l.], v. 31, n. 6, p. 1451-1466, june 2021. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/71085>. Date accessed: 14 july 2024. doi: https://doi.org/10.24843/EJA.2021.v31.i06.p08.
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