PERAN CORPORATE GOVERNANCE DALAM PENGUNGKAPAN SOSIAL DAN LINGKUNGAN: STUDI EMPIRIS BADAN USAHA MILIK NEGARA
The purposes of this study are to examine the effect of corporate governance to social and environmental disclosure of Indonesian State-Owned Enterprises (SOEs) and to examine thedegree of social and environmental disclosure between listed public entities and non-listedpublic entities. Corporate gov...
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| Format: | Article |
| Language: | English |
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Universitas Diponegoro
2013-11-01
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| Series: | Jurnal Akuntansi dan Auditing |
| Subjects: | |
| Online Access: | https://ejournal.undip.ac.id/index.php/akuditi/article/view/12063 |
| _version_ | 1819265104907075584 |
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| author | Djoko Suhardjanto Wahyu B. Utama Supriyono Supriyono |
| author_facet | Djoko Suhardjanto Wahyu B. Utama Supriyono Supriyono |
| author_sort | Djoko Suhardjanto |
| collection | DOAJ |
| description | The purposes of this study are to examine the effect of corporate governance to social and environmental disclosure of Indonesian State-Owned Enterprises (SOEs) and to examine thedegree of social and environmental disclosure between listed public entities and non-listedpublic entities. Corporate governance are identified as the the proportion of independent commissioners, the number of board meetings, experience of president commissioner and theproportion of independent audit committee members. This study also uses profitability as control variable. The level of social and environmental disclosure is measured based on identified items of Sustainability Reporting Guidelines from Global Reporting Initiative (2006). Under purposive sampling, secondary data of 56 annual reports year 2007-2009 of SOEs in Indonesia.The average level of social and environmental disclosure is at 42,11% and there is significant gap of the level of social and environmental disclosure between listed public entities and non listed public entities.In accordance to the purpose of the study,there sult of multiple regression
shows that corporate governance affects the level of social and environmental disclosure through
the
variable proportion of independent commissioners. Other variables, the number of board meetings, the proportion of independent audit committee members and the experience of president commissioner are not good predictors for level of social and environmental disclosure. |
| first_indexed | 2024-12-23T20:40:05Z |
| format | Article |
| id | doaj.art-567f9937f4524950865d091966cc505c |
| institution | Directory Open Access Journal |
| issn | 1412-6699 2549-7650 |
| language | English |
| last_indexed | 2024-12-23T20:40:05Z |
| publishDate | 2013-11-01 |
| publisher | Universitas Diponegoro |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing |
| spelling | doaj.art-567f9937f4524950865d091966cc505c2022-12-21T17:31:58ZengUniversitas DiponegoroJurnal Akuntansi dan Auditing1412-66992549-76502013-11-011019311310.14710/jaa.v10i1.120639535PERAN CORPORATE GOVERNANCE DALAM PENGUNGKAPAN SOSIAL DAN LINGKUNGAN: STUDI EMPIRIS BADAN USAHA MILIK NEGARADjoko Suhardjanto0Wahyu B. Utama1Supriyono Supriyono2Universitas Negeri Sebelas MaretUniversitas Negeri Sebelas MaretUniversitas Negeri Sebelas MaretThe purposes of this study are to examine the effect of corporate governance to social and environmental disclosure of Indonesian State-Owned Enterprises (SOEs) and to examine thedegree of social and environmental disclosure between listed public entities and non-listedpublic entities. Corporate governance are identified as the the proportion of independent commissioners, the number of board meetings, experience of president commissioner and theproportion of independent audit committee members. This study also uses profitability as control variable. The level of social and environmental disclosure is measured based on identified items of Sustainability Reporting Guidelines from Global Reporting Initiative (2006). Under purposive sampling, secondary data of 56 annual reports year 2007-2009 of SOEs in Indonesia.The average level of social and environmental disclosure is at 42,11% and there is significant gap of the level of social and environmental disclosure between listed public entities and non listed public entities.In accordance to the purpose of the study,there sult of multiple regression shows that corporate governance affects the level of social and environmental disclosure through the variable proportion of independent commissioners. Other variables, the number of board meetings, the proportion of independent audit committee members and the experience of president commissioner are not good predictors for level of social and environmental disclosure.https://ejournal.undip.ac.id/index.php/akuditi/article/view/12063corporate governance, social and environmental disclosure, Indonesian StateOwned Enterprises, Global Reporting Initiative (GRI) |
| spellingShingle | Djoko Suhardjanto Wahyu B. Utama Supriyono Supriyono PERAN CORPORATE GOVERNANCE DALAM PENGUNGKAPAN SOSIAL DAN LINGKUNGAN: STUDI EMPIRIS BADAN USAHA MILIK NEGARA Jurnal Akuntansi dan Auditing corporate governance, social and environmental disclosure, Indonesian StateOwned Enterprises, Global Reporting Initiative (GRI) |
| title | PERAN CORPORATE GOVERNANCE DALAM PENGUNGKAPAN SOSIAL DAN LINGKUNGAN: STUDI EMPIRIS BADAN USAHA MILIK NEGARA |
| title_full | PERAN CORPORATE GOVERNANCE DALAM PENGUNGKAPAN SOSIAL DAN LINGKUNGAN: STUDI EMPIRIS BADAN USAHA MILIK NEGARA |
| title_fullStr | PERAN CORPORATE GOVERNANCE DALAM PENGUNGKAPAN SOSIAL DAN LINGKUNGAN: STUDI EMPIRIS BADAN USAHA MILIK NEGARA |
| title_full_unstemmed | PERAN CORPORATE GOVERNANCE DALAM PENGUNGKAPAN SOSIAL DAN LINGKUNGAN: STUDI EMPIRIS BADAN USAHA MILIK NEGARA |
| title_short | PERAN CORPORATE GOVERNANCE DALAM PENGUNGKAPAN SOSIAL DAN LINGKUNGAN: STUDI EMPIRIS BADAN USAHA MILIK NEGARA |
| title_sort | peran corporate governance dalam pengungkapan sosial dan lingkungan studi empiris badan usaha milik negara |
| topic | corporate governance, social and environmental disclosure, Indonesian StateOwned Enterprises, Global Reporting Initiative (GRI) |
| url | https://ejournal.undip.ac.id/index.php/akuditi/article/view/12063 |
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