Stakeholder power, sustainability reporting, and corporate governance: A case study of manufacturing industry at Indonesia’s stock exchange
ČlánekOtevřený přístuppeer-reviewedpublishedDatum publikování
2019
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Univerzita Pardubice
Abstrakt
This research explains about the way the stakeholder power can affect the
implementation of sustainability reporting and the corporate governance at a
manufacturing industry in Indonesia listed on Indonesia’s Stock Exchange. The results
of this study are expected to provide an overview to prospective foreign investors who
are interested in investing in Indonesia public companies which related to
organizational behavior and governance style. However, there was less company that
reported sustainability reporting continuously from 2007 up to 2016. This becomes a
special and interesting concern to be investigated as the awareness phenomenon for
the industries in Indonesia. With specified criteria found 60 observation data for 10
years and used multiple linear regression. The result showed that Government Control
and Audit Control affected the implementation of Sustainability Reporting while the
Internal control and shareholder control had no effect. The special note for
shareholder control had a negative coefficient and it became a phenomenon for future
research. Another finding was that the implementation of Sustainability Reporting and
Government Control had an effect on good corporate governance.
Rozsah stran
p. 147 - 158
ISSN
1211-555X (Print)
1804-8048 (Online)
1804-8048 (Online)
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Zdrojový dokument
Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 46/2019
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stakeholder power, sustainability reporting, corporate governance, government control, audit control