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

• Autorzy: Hamidah , Arisukma Adina

Identyfikatory

DOI

10.17512/pjms.2020.21.1.11

Warianty tytułu

PL

Wpływ ładu korporacyjnego na zarządzanie raportem zrównoważonego rozwoju : moderująca rola komitetu audytowego

• Języki publikacji: EN

Abstrakty

EN

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.

PL

Niniejsze badanie ma na celu zbadanie związku trzech cech rady dyrektorów (wielkość zarządu, niezależność zarządu i dualność dyrektora generalnego) w ramach mechanizmu dobrego ładu korporacyjnego i jego wpływ na poziom ujawnienia raportu zrównoważonego rozwoju z moderującym efektem komitet audytu. Niniejsze badanie stanowi podstawę teorii sygnalizacji do analizy i wyjaśnienia roli ładu korporacyjnego i ich związku z poziomem zarządzania ujawnianiem raportu zrównoważonego rozwoju. W tym badaniu pobrano 106 próbek od 35 spółek notowanych na giełdzie w Indonezji, które ujawniają raport zrównoważonego rozwoju za pomocą GRI G4 w okresach 2013-2017. Stwierdzono, że wielkość i niezależność zarządu mają znaczący negatywny związek z poziomem ujawnienia raportu na temat zrównoważonego rozwoju. Ponadto ustalenia wskazują, że komitet audytu wzmacnia efekt moderujący związku między wielkością zarządu, dualnością dyrektora generalnego i poziomem ujawnienia raportu zrównoważonego rozwoju, ale osłabia efekt moderujący związku między niezależnością zarządu a poziomem ujawnienia raportu zrównoważonego rozwoju.

Słowa kluczowe

EN

corporate governance; board size; board independence; CEO duality; sustainability report management; signalling theory

PL

ład korporacyjny; wielkość zarządu; niezależność zarządu; dualność prezesa; zarządzanie raportami zrównoważonego rozwoju; teoria sygnalizacyjna

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2020
• Tom: Vol. 21, No. 1
• Strony: 146--157
• Opis fizyczny: Bibliogr. 32 poz., tab.

Twórcy

autor

Hamidah

• Department of Accounting, Faculty of Economics and Business, Universitas Airlangga. Indonesia

autor

Arisukma Adina

• Department of Accounting, Faculty of Economics and Business, Universitas Airlangga. Indonesia

Bibliografia

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Uwagi

Opracowanie rekordu ze środków MNiSW, umowa Nr 461252 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2020).