DOES THE INDEPENDENT BOARD OF COMMISSIONERS AFFECT TO SUSTAINABILITY REPORTS DISCLOSURE AND FINANCIAL PERFORMANCE
DOI:
10.54443/ijerlas.v2i2.1231Published:
2022-03-31Downloads
Abstract
This study aims to determine the effect of economic performance, Environmental Performance, and Social Performance in the Sustainability Report on Financial Performance Provoked by ROA with the Board Independent Commissioner as a Moderation variable in Mining Companies. The research method used is a quantitative study with panel data and analyzed using Moderated Regression Analysis (MRA). The sample selection in this study was selected using the purposive sampling method so that a sample of 8 companies is obtained from mining companies listed on the Indonesia Stock Exchange (IDX). Data obtained was analyzed using Eviews 9. The results showed that partially the Economic Performance, Environmental Performance, and Social Performance contained in the sustainability report and The Independent Board of Commissioners has no significant effect on Performance Mining company finance. A partially Independent Board of Commissioners cannot moderate the effect of Economic Performance, Environmental Performance, and Social Performance in the Sustainability Report on the Company's Financial Performance mining. Simultaneously, the Independent Board of Commissioners can moderate the influence of Economic Performance, Environmental Performance, and Social Performance in the Sustainability Report on the Financial Performance of mining companies.Keywords:
independent board commisioner; sustainability reports; finansial performance.References
Adams, Michael, Barry Thornton, dan Mohammad Sepehri. 2010. “The Impact Of The Pursuit Of Sustainability On The Financial Performance Of The Firm.” Journal of Sustainability and Green Business.
Aneka Tambang (Persero). Annual Reporting dan Sustainability Report Tahun 2014-2018. Online. https://www.antam.com. (diakses 10 September 2021)
Do, H., Tilt, C.A., and Tilling, M.V. (2007), “Social and Environmental Reporting by Westpac Bank”, Paper presented at the Asia Pacific Interdisciplinary Research in Accounting Conference, Auckland, July.
Dowling, J., and Pfeffer, J. (1975), “Organizational Legitimacy: Social Values and Organizational Behavior”, Pacific Sociological Review, Vol. 18, No. 1, pp. 122–136.
Gray, R., Owen, D. and Adams, C., 1996. Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting. London: Prentice-Hall.
Indika Energy. Annual Report dan Sustainability Report Tahun 2014-2018. Online. https://indikaenergy.co.id.
Indo Tambangraya Megah. Annual Report dan Sustainability Tahun 2014-2018. Online. https://itmg.co.id.
Kasmir. 2018. Analisis Laporan Keuangan. Depok: PT Rajagrafindo Persada. Komite
Nasional Kebijakan Governance. 2006. "Pedoman Umum Good Corporate Governance Indonesia." Online. wwwecgi.org.
Otoritas Jasa Keuangan. 2017. "Peraturan Otoritas Jasa Keuangan Nomor 57/POJK. 04/2017, Tentang Penerapan Tata Kelola Perusahaan Efek Yang Melakukan Kegiatan Usaha Sebagai Penjamin Emisi Efek dan Perantara Pedagang Efek". Jakarta: Departemen Hukum Republik Indonesia.
Petrosea Tbk. Annual Report dan Sustaiability Report Tahun 2014-2018. https://www.petrosea.com.
Puspowardhani. 2013. “Pengaruh Karekteristik Perusahaan dan Corporate Governance Terhadap Publikasi Sustainability Report (Studi Empiris pada Perusahaan Go Public yang Terdaftar di Bursa Efek Indonesia Periode 2007- 2011),” 1–141.
Sugiyono. 2016. Metode Penelitian Pendidikan (Pendekatan Kuantitatif, Kualitatif dan R dan D). Bandung: Alfabeta CV
Suhardiyah, Martha; Khotimah, Khusnul dan Subakir. 2018. “Pengaruh Pengungkapan Sustainability Report terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015.” Majalah Ekonomi 23 (1): 83–94.
Undang-Undang Republik Indonesia No. 40 Tahun 2007 Tentang Perseroan Terbatas. 2007. Jakarta: Departemen Keuangan Republik Indonesia.
Vale Indonesia. Annual Reporting dan Sustaiability Report Tahun 2014-2018. Online. www.vale.com.
Wati, Like, Monisa. 2012. “Pengaruh Praktek Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Di BEI.” Jurnal Manajemen, Volume 01, Nomor 01, September 2012 01 (01): 1–7.
License
Copyright (c) 2022 Putri Ratu Ayu Siahaan, Iqlima Azhar, Afrah Junita
This work is licensed under a Creative Commons Attribution 4.0 International License.
Downloads
How to Cite
