Sihwahjoeni, Sihwahjoeni (2015) Effect of good corporate governance and ownership structure on sustainability report in listed in Indonesia stock exchange. In: Asia-Pasific Management Accounting Association 2015 (11th) Annual Cenference, October 26th – 29th, 2015, Udayana University and Warmadewa University, Bali, Indonesia.

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Abstract

This study aims to look at the effect of Good Corporate Governance (GCG) and ownership structure of the sustainability report on companies listed on the Stock Exchange. The GCG is calculated using the scoring, which is proxied by the rights of shareholders, board of directors, independent directors, audit committees and internal audit, and disclosure to investors. While the sustainability report was measured with continuous disclosure level instruments. In this study, the data used is secondary data obtained from the annual report data and ongoing reporting company and ultimate ownership data by accessing data from the Ministry of Justice and Human Rights Affairs of Enterprises. The population in this study are all companies listed on the Indonesian Stock Exchange during the period 2009 to 2013. With the exception of companies engaged in the financial industry (banks, credit companies other than banks, securities, and insurance). This study uses a total population of 102 observations which consists of 30 public companies. Good corporate governance significant effect on the sustainability report, which means that an increase Good corporate governance will be followed by an increase sustainability report. If the practice of good corporate governance effectively and efficiently the whole process of the activity of the company will run well which can further enhance the company's financial performance, reducing the possible risks of the board with the company profitable decisions. Ownership structure significantly influence the sustainability report, which means that an increase in the ownership structure will be followed by an increase sustainability report. The increasing proportion of managerial ownership, the better the performance of the company. So that managers will be motivated to improve its performance which is also the desire of the shareholders.

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