ANALYSIS OF INTERACTIVE CONTROL SYSTEM ON CORPORATE SUSTAINABILITY PERFORMANCE: GOOD CORPORATE GOVERNANCE AS A MEDIATING VARIABLE
Journal Title: AKRUAL: Jurnal Akuntansi - Year 2018, Vol 10, Issue 1
Abstract
The purpose of this research is to test how the measurement of interactive control system can improve corporate sustainability performance through good corporate governance. This research was employed through a survey involving the decision makers of Echelon-2 and higher levels as the research subjects in one leading cement industry in Indonesia, Semen Indonesia by distributing questionnaires. The data were analyzed through structural equation modeling. Measurement model was to test reliability and validity, while the structural measurement model was measured by the mean R2 for the dependent variable and the path coefficient test. Of the thirty-nine questionnaires collected, thirty-three questionnaires were eligible for further processing. The results shows positive relationship between interactive control on corporate governance, negative relationship between corporate governance to corporate sustainability performance, and positive relationship between interactive control and corporate sustainability performance. The interactive control system can directly improve the corporate sustainability performance, while good corporate governance cannot mediate the relationship between interactive control system and corporate sustainability performance.
Authors and Affiliations
Wijaya Triwacananingrum
Keywords
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- EP ID EP404171
- DOI 10.26740/jaj.v10n1.p47-56
- Views 112
- Downloads 0
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