TY - JOUR
T1 - The influence of corporate governance on sustainability report management
T2 - The moderating role of audit committee
AU - Hamidah,
AU - Arisukma, Adina A.
N1 - Publisher Copyright:
© 2020, Czestochowa University of Technology. All rights reserved.
PY - 2020
Y1 - 2020
N2 - This study aims to examine the relationship of the three characteristics of the board of directors (board size, board independence, and CEO duality) as part of good corporate governance mechanism and its effects on the level of sustainability report disclosure with moderating effect of audit committee. This study underpins Signalling Theory to analyze and explain the role of corporate governance and their association with the management level of disclosure of sustainability report. In this study, 106 samples were taken from 35 companies listed at Indonesia Stock Exchange which disclose sustainability report using GRI G4 during 2013-2017 periods. Board size and board independence was found to have significant negative relationship with the level of sustainability report disclosure. Furthermore, the findings show that the audit committee strengthen the moderating effect of the relationship between board size, CEO duality, and the level of sustainability report disclosure, but weaken the moderating effect of the relationship between board independence and the level of sustainability report disclosure.
AB - This study aims to examine the relationship of the three characteristics of the board of directors (board size, board independence, and CEO duality) as part of good corporate governance mechanism and its effects on the level of sustainability report disclosure with moderating effect of audit committee. This study underpins Signalling Theory to analyze and explain the role of corporate governance and their association with the management level of disclosure of sustainability report. In this study, 106 samples were taken from 35 companies listed at Indonesia Stock Exchange which disclose sustainability report using GRI G4 during 2013-2017 periods. Board size and board independence was found to have significant negative relationship with the level of sustainability report disclosure. Furthermore, the findings show that the audit committee strengthen the moderating effect of the relationship between board size, CEO duality, and the level of sustainability report disclosure, but weaken the moderating effect of the relationship between board independence and the level of sustainability report disclosure.
KW - Board Independence
KW - Board Size
KW - CEO Duality
KW - Corporate Governance
KW - Signalling Theory
KW - Sustainability Report Management
UR - http://www.scopus.com/inward/record.url?scp=85088251340&partnerID=8YFLogxK
U2 - 10.17512/pjms.2020.21.1.11
DO - 10.17512/pjms.2020.21.1.11
M3 - Article
AN - SCOPUS:85088251340
SN - 2081-7452
VL - 21
SP - 146
EP - 157
JO - Polish Journal of Management Studies
JF - Polish Journal of Management Studies
IS - 1
ER -