The influence of corporate governance on sustainability report management: The moderating role of audit committee

Hamidah, Adina A. Arisukma

Research output: Contribution to journalArticlepeer-review

7 Citations (Scopus)

Abstract

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.

Original languageEnglish
Pages (from-to)146-157
Number of pages12
JournalPolish Journal of Management Studies
Volume21
Issue number1
DOIs
Publication statusPublished - 2020

Keywords

  • Board Independence
  • Board Size
  • CEO Duality
  • Corporate Governance
  • Signalling Theory
  • Sustainability Report Management

Fingerprint

Dive into the research topics of 'The influence of corporate governance on sustainability report management: The moderating role of audit committee'. Together they form a unique fingerprint.

Cite this