The The Effect of Proprietorship Managerial and Board of Executive Commissioners on Imperishable Report with Company Size As A Moderation Variable

Authors

  • Hustna Dara Sarra Faculty of Economics and Business, Muhammadiyah University of Tangerang, Indonesia
  • Mikrad Mikrad Faculty of Economics and Business, Muhammadiyah University of Tangerang, Indonesia
  • Ahmad Ma’ruf Yaman Soleh Faculty of Economics and Business, Muhammadiyah University of Tangerang, Indonesia

DOI:

https://doi.org/10.38035/dijefa.v4i3.1933

Keywords:

Proprietorship Managerial, Board of Executive Commissioners, Breadth Company, Imperishable Report

Abstract

The aim of the conducted research is to prove the effect proprietorship managerial (X1), and independent board of commissioners (X2) towards imperishable report through adding company breadth as moderating variable. The population includes issuers indexed LQ45 on the IDX in 2018-2021. The samples obtained amounted to 16 with purposive sampling technique. Data panel regression has been used as the analysis technique to encourage the results of this research. It is concluded that the proprietorship managerial (X1) has no influence towards the imperishable report, while board of executive commissioners (X2) has an influence towards the imperishable report. Furthermore, the breadth of company as additional variable cannot take its role as moderation to encourage proprietorship managerial (X1) towards imperishable report. Meanwhile, the breadth of company strengthens the influence of board of executive commissioners(X2) towards the imperishable report.

References

Alfaiz, D. R., & Aryati, T. (2019). Pengaruh Tekanan Stakeholder Dan Kinerja Keuangan Terhadap Kualitas Sustainability Report Dengan Komite Audit Sebagai Variabel Moderasi. Jurnal Akuntansi Dan Keuangan Methodist, 2(2), 112–130.
Aniktia, R., & Khafid, M. (2015). Pengaruh Mekanisme Good Corporate Governance dan Kinerja Keuangan Terhadap Pengungkapan Sustainability Report. Accounting Analysis Journal, 4(3), 1–10.
Bukhori, Iqbal, & Raharja. (2012). Pengaruh GCG dan Ukuran Perusahaan Terhadap Kinerja Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di BEI). Skripsi. Universitas Diponegoro Semarang.
Dewi, I., & Pitriasari, P. (2019). Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report. JSMA (Jurnal Sains Manajemen Dan Akuntansi), 11(1), 33–53.
Djaali. (2021). Metodologi Penelitian Kuantitatif. Bumi Aksara.
Effendi, M. A. (2016). The Power of Good Corporate Governance: Teori dan Implementasi (Edisi 2). Salemba Empat.
Ekaputri, C. W., & Eriandani, R. (2022). Pengaruh Corporate Governance Terhadap Kualitas Sustainability Reporting. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 9(1), 72–86.
Hamdani, D., & Hartati, S. N. (2019). Pengaruh Tenure Audit, Tingkat Pertumbuhan Perusahaan, Ukuran KAP, Ukuran Perusahaan dan Financial Distress Terhadap Auditor Switching. Jurnal Indonesia Membangun, 18(2), 15–29.
Klaudia, S., Parawiyati, & Harmono. (2022). Dewan Redaksi Jurnal Riset Akuntansi & Komputerisasi Akuntansi Chife in Editor Universitas Negeri Malang Nur Implementasi Good Corporate Governance terhadap Nilai Perusahaan Melalui Pengungkapan Corporate Social Responsibility. Jurnal Riset Akuntansi & Komputerisasi Akuntansi, 13(1), 14–26.
Koriah, A., & Wardokhi, W. (2021). Pengaruh peran komite audit, ukuran perusahaan, kinerja keuangan terhadap sustainability report (Studi Empiris Pada Perusahaan Go Public yang Terdaftar Pada ISSI di Bursa Efek Indonesia Tahun 2016-2018). Proseding Seminar Nasional Akuntansi, 4(1), 65–74.
Liana, S. (2019). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Dewan Komisaris Independen terhadap Pengungkapan Sustainability Report. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 2(2), 199–208.
Madona, M. A., & Khafid, M. (2020). Pengaruh Good Corporate Governance terhadap Pengungkapan Sustainability Report dengan Ukuran Perusahaan sebagai Pemoderasi. Jurnal Optimasi Sistem Industri, 19(1), 22-32.
Nasir, A., Ilham, E., & Jurusan, V. I. U. (2014). Pengaruh Karakteristik Perusahaan Dan Corporate Governance Terhadap Pengungkapan Sustainability Report Pada Perusahaan Lq45 Yang Terdaftar. Jurnal Ekonomi, 22(1), 1–18.
Nasukha, A., Mardani, R. M., & Wahono, B. (2019). Pengaruh Kepemilikan Manajerial, Kebijakan Hutang dan Profitabilitas terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur Sub sektor Industri Barang Konsumsi) yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017. Jurnal Ilmiah Riset Manajemen, 8(1), 1–12.
Nurfitriana, A. (2020). Implementasi Sustainability Reporting Pada Perusahaan Yang Termasuk Ke Dalam Indeks LQ45. Journal of Economics Development Issues, 3(2), 336–348.
Putri, A. Z., & Pramudiati, N. (2019). Determinan pengungkapan tanggung jawab sosial perusahaan dalam sustainability report. Jurnal Akuntansi, 7(2), 188–198.
Sari, N. A., Budi, A., & Safriansyah. (2017). Sustainability Report dan Nilai Perusahaan di Bursa Efek Indonesia. Jurnal Spread, 7(1), 21–30.
Setiawan, D. A., Said Khaerul Wasif, Husen, I. A., Yuliansyah, R., & Pebriani, W. (2021). Jurnal Inovasi Penelitian. Jurnal Inovasi Penelitian, 2(1), 305–318.
Suciwati, D. P., Dewi, N. K. N., & Bagiada, I. M. (2021). Pengaruh Good Corporate Governance dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan. Simposium Nasional Akuntansi Vokasi (SNAV) Ke-9, 26(10), 201–209.
Tobing, R. A., Zuhrotun, Z., & Rusherlistyani, R. (2019). Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia. Reviu Akuntansi Dan Bisnis Indonesia, 3(1), 102–123.
Utomo, B. S. (2021). Moderasi Kinerja Keuangan Pada Pengaruh Struktur Kepemilikan Terhadap Pengungkapan Sustainability Report di Indeks Sri Kehati Tahun 2013-2017. Jurnal Akuntansi Unesa, 9(2), 1–12.
Wijayana, E., & Kurniawati, K. (2018). Pengaruh Corporate Governance, Return on Asset Dan Umur Perusahaan Terhadap Luas Pengungkapan Sustainability Report. Jurnal Akuntansi Bisnis, 11(2), 157–171.

Downloads

Published

2023-07-10

Issue

Vol. 4 No. 3 (2023): Dinasti International Journal of Economics, Finance & Accounting (July - August 2023)

Section

Articles

License

Authors who publish their manuscripts in this journal agree to the following conditions:

  1. The copyright on each article belongs to the author(s).
  2. The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
  3. Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).