State Ownership, Family Ownership, and Sustainability Report Quality: The Moderating Role of Board Effectiveness
Journal Title: GATR Accounting and Finance Review - Year 2017, Vol 2, Issue 2
Abstract
Objective - This research analyzes the effect of state ownership, family ownership, and the effectiveness of the board's moderating role on sustainability report quality of Indonesian companies. Methodology/Technique - Sustainability report quality is a factor analysis of percentage of disclosure quantity score with GRI G3 and G4 (content analysis), the natural logarithm of the number of pages, existence of opinion, and existence of an independent party assessment on GRI application check, independent party assessment. Board effectiveness is divided into three categories: independence, size, and competence. Findings - Using data of 123 companies listed on the Indonesian Stock Exchange between 2010 and 2014, it is found that state ownership, board effectiveness based on independence, and competence positively affect sustainability report quality while family ownership and board effectiveness based on size do not affect sustainability report quality. For board effectiveness moderating role, board effectiveness based on independence and size strengthen state ownership effect on sustainability report quality. Meanwhile, board effectiveness does not weaken family ownership effect on sustainability report quality. Novelty - This research contributes to literature regarding the relationship between corporate governance and sustainability report quality, particularly the effectiveness of a board's moderating role to sustainability report quality, which is scarcely researched.
Authors and Affiliations
Astrid Rudyanto
Keywords
Related Articles
- EP ID EP184429
- DOI -
- Views 102
- Downloads 0
Earnings Management, Effective Tax Rate (ETR) And Book-Tax Gap (BTG)
Objective – This research examines the effect of company size, changes in out-cash flow, return on assets, conservatism, and profit levelling on earnings management. Methodology/Technique – The results of this research s...
Bankruptcy Prediction: SMEs Case Study in Pontianak, Indonesia
Objective – This study aims to examine the risk of bankruptcy among SMEs to determine whether there are any significant differences in the financial performance between SMEs that apply accounting standard and those that...
Impact of Tri Hita Karana Culture on the Use of Accounting Information Systems and User Satisfaction as the Expression of Information System Success
Objective – The research aims to examine whether Tri Hita Karana (THK) culture influences the use of Acccounting Information System (AIS) and user satisfaction as the expression of Information Systems (IS) success. Metho...
Impact of Companies' Financial Condition and Growth toward Acceptance of Going Concern Audit Opinion: Empirical Study at Company Listed in the Jakarta Islamic Index (JII)
Objective – This study aims to explain the companies' financial condition and growth which is affecting going concern audit opinion of the companies listed in the Jakarta Islamic Index (JII). Financial condition is exami...
Why Is Non-Economic Information Important to Carbon Disclosure?
Objective - The purpose of this study is to provide the argument that carbon disclosure must not only provide economic but also non-economic information. The more comprehensive disclosure of carbon emission is expected t...