Analysis of Green Accounting and Good Corporate Governance with Internal Audit Quality as a Moderating Variable on the Sustainability of Agribusiness Companies Listed on the Indonesian Stock Exchange in 2020-2022
DOI:
https://doi.org/10.38035/dijefa.v4i6.2206Keywords:
Good Corporate Governance, Green Accounting, Internal Audit Quality, SustainabilityAbstract
This study aims to determine and obtain empirical evidence about the effect of the Green Accounting mechanism, Good Corporate Governance with Internal Audit Quality on the disclosure of Sustainability of agribusiness companies listed on the Indonesia Stock Exchange in 2020-2022. The Internal Audit Quality mechanism is assessed through education and training, experience in public accounting firms, and the application of the whistle blowing system. The Good Corporate Governance mechanism is assessed through managerial ownership, institutional ownership, and independent commissioners. Green Accounting measurement is based on the Public Disclosure Program for Environmental Compliance (PROPER) which is seen from the company's annual report and sustainability report. The samples that became the object of this research were all agribusiness companies listed on the Indonesia Stock Exchange in 2020-2022 by meeting the predetermined criteria. The total research sample for three years of observation was 132 samples, using purposive sampling method. Data analysis was carried out using multiple linear regression methods. The results of this study indicate that Green Accounting have an effect on Sustainability Diclosure and Good Corporate Governance with Internal Audit Quality doesn’t have an effect on Sustainability disclosure.
References
Aguilera, R. V., & Jackson, G. (2010). Comparative and International Corporate Governance. Academy of Management Annals, 4(1), 485–556. https://doi.org/10.5465/19416520.2010.495525
Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74–86. https://doi.org/10.1016/j.intaccaudtax.2014.06.001
Boiral, O., Heras-Saizarbitoria, I., & Brotherton, M. C. (2019). Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective. Journal of Business Ethics, In press. https://doi.org/10.1007/s10551-017-3516-4
Chen, S., & Bouvain, P. (2009). Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany. Journal of Business Ethics, 87(S1), 299–317. https://doi.org/10.1007/s10551-008-9794-0
Freeman, R. E. (2010). Strategic Management: A Stakeholder Approach. Cambridge University Press.
Irene, I. (2022). Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Sustainability Report Sebagai Variabel Mediasi” (Studi pada Perusahaan Manufaktur yang Tercatat di BEI Periode 2018 – 2020). [Engd, Universitas Widya Kartika]. http://repository.widyakartika.ac.id/2022/
Jasch, C. (2003). The use of Environmental Management Accounting (EMA) for identifying environmental costs. Journal of Cleaner Production, 11(6), 667–676. https://doi.org/10.1016/S0959-6526(02)00107-5
Kotler, P., & Lee, N. (2005). Corporate Social Responsibility.
Kurniasari, K., & Bernawati, Y. (2020). Corporate social responsibility disclosure and good corporate governance toward firm value with profitability as intervening variable. International Journal of Innovation, Creativity and Change, 13(4), 869–888.
Lestari, A. D., & Khomsiyah, K. (2023). Pengaruh Kinerja Lingkungan, Penerapan Green Accounting, dan Pengungkapan Sustainability Report Terhadap Nilai Perusahaan. Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA), 3(3), 514–526. https://doi.org/10.47709/jebma.v3i3.2799
Pramesti, K. D., & Wahyuni, M. A. (2023). Pengaruh Penerapan Green Accounting Dan Material Flow Cost Accounting Terhadap Corporate Sustainability (Studi Empiris Perusahaan Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 14(03), 779–787. https://doi.org/10.23887/jimat.v14i03.64688
Samagaio, A., & Felício, T. (2023). The determinants of internal audit quality. European Journal of Management and Business Economics. https://doi.org/10.1108/EJMBE-06-2022-0193
Schaltegger, S., & Burritt, R. (2017). Contemporary Environmental Accounting (0 ed.). Routledge. https://doi.org/10.4324/9781351282529
Sekaran, U., & Bougie, R. (2016). Research Methods For Business: A Skill Building Approach. John Wiley & Sons.
Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355. https://doi.org/10.2307/1882010
Suchman, M. C. (1995). Managing Legitimacy: Strategic and Institutional Approaches. Academy of Management Review, 20(3), 571–610. https://doi.org/10.5465/amr.1995.9508080331
Yanti, H. B., Rebecka, S. D., & I, D. H. (2021). KUALITAS LAPORAN KEUANGAN INSTANSI PEMERINTAH. Media Riset Akuntansi, Auditing & Informasi, 21(2), 227–244. https://doi.org/10.25105/mraai.v21i2.9402
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Gempar Rosady, Lenggogeni Lenggogeni, Harti Budi Yanti
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- 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).
- 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).
