How to cite this paper
Mandagie, W., Susanto, K., Endri, E & Wiwaha, A. (2024). Corporate governance, financial performance and sustainability disclosure: Evidence from Indonesian energy companies.Uncertain Supply Chain Management, 12(3), 1791-1800.
Refrences
Aksan, I., & Gantyowati, E. (2020). Disclosure on sustainability reports, foreign board, foreign Ownership, Indonesia sustainability reporting awards, and firm value. Journal of Accounting and Strategic Finance, 3(1), 33-51. https://doi.org/10.33005/jasf.v3i1.69
Alodat, A.Y., Salleh, Z., & Hashim, H.A. (2023). Corporate governance and sustainability disclosure: evidence from Jordan. Corporate Governance, 23(3), 587–606. https://doi.org/10.1108/CG-04-2022-0162
Amidjaya, P. G., & Widagdo, A. K. (2020). Sustainability reporting in Indonesian listed banks: Do corporate governance, ownership structure, and digital banking matter? Journal of Applied Accounting Research, 21(2), 231-247. https://doi.org/10.1108/JAAR-09-2018-0149
Aureli, S., Del Baldo, M., Lombardi, R., & Nappo, F. (2020). Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices. Business Strategy and the Environment, 29(6), 2392-2403. https://doi.org/10.1002/bse.2509
Bhatia, A., & Tuli, S. (2017). Corporate attributes affecting sustainability reporting: an Indian perspective. International Journal of Law and Management, 59(3), 322-340. https://doi.org/10.1108/IJLMA-11-2015-0057
da Monteiro, S. M. S., & Aibar-Guzm´ an, B. (2010). Determinants of environmental disclosure in the annual reports of large companies operating in Portugal. Corporate Social Responsibility and Environmental Management, 17(4), 185–204. https://doi.org/10.1002/csr.197
Endri, E., Sari, A.K., Budiasih, Y., Yuliantini, Y., & Kasmir, K. (2020). Determinants of Profit Growth in Food and Beverage Companies in Indonesia. Journal of Asian Finance, Economics, and Business, 7(12), 739-748. https://doi:10.13106/jafeb.2020.vol7.no12.739
Endri. (2019). Determinant of Firm’s Value: Evidence of Manufacturing Sectors Listed In Indonesia Shariah Stock Index. International. Journal of Recent Technology and Engineering, 8(3), 3995–3999. DOI:10.35940/ijrte.C5258.098319
Fathony, M., Khaq, A., & Endri, E. (2020). The Effect of Corporate Social Responsibility and Financial Performance on Stock Returns. International Journal of Innovation, Creativity and Change, 13(1), 240–252.
Fatmawatie, N., & Endri, E. (2022). Implementation of the principles of financial governance in service companies. Journal of Governance & Regulation, 11(4), 33–45. https://doi.org/10.22495/jgrv11i4art4
Fung, B. (2014). The demand and need for transparency and disclosure in corporate governance. Universal Journal of Management, 2(2), 72–80. DOI: 10.13189/ujm.2014.020203
Genda, L. F., Nugroho, D. R., & Nelyumna. (2021). The Role Of Good Corporate Governance In Effort To Improve Environmental Quality Through Emphasis On Sustainability Report. INQUISITIVE: International Journal of Economics, 1(2), 130–141. https://doi.org/10.35814/inquisitive.v1i2.2325
Githaiga, P.N., & Kosgei, J.K. (2023). Board characteristics and sustainability reporting: a case of listed firms in East Africa. Corporate Governance, 23(1), 3-17. https://doi.org/10.1108/CG-12-2021-0449
Hakim, L., Rahayu., D., & Endri, E. (2022). Managerial ability, corporate governance, and IFRS adoption as determinants of earnings management: Evidence from Indonesia. Problems and Perspectives in Management, 20(1), 367-378. doi:10.21511/ppm.20(1).2022.30
Harahap, I.M., Septiania, I., & Endri, E. (2020). Effect of financial performance on firms' value of cable companies in Indonesia. Accounting, 6(6), 1103–1110. doi: 10.5267/j.ac.2020.7.008.
Harymawan, I., Putra, F. K. G., Agni, T. D. K., & Kamarudin, K. A. (2020). Sustainability Report Practices in Indonesia: Context, Policy, and Readability. International Journal of Energy Economics and Policy, 10(3), 438–443. Retrieved from https://econjournals.com/index.php/ijeep/article/view/8979
Iqbal, M. (2015). SME governance in Indonesia–a survey and insight from private companies. Procedia Economics and Finance, pp. 31, 387–398. https://doi.org/10.1016/S2212-5671(15)01214-9
Jamali, D. (2007). The case for strategic corporate social responsibility in developing countries. Business and Society Review, 112(1), 1–27.
Laczniak, G., & Shultz, C. (2021). Toward a doctrine of socially responsible marketing (SRM): A macro and normative-ethical perspective. Journal of Macromarketing, 41(2), 201-231. https://doi.org/10.1177/0276146720963682
Landrum, N. E., & Ohsowski, B. (2018). Identifying worldviews on corporate sustainability: A content analysis of corporate Disclosure Sustainability Report. Business Strategy and the Environment, 27(1), 128–151. https://doi.org/10.1002/bse.1989
Liana, S. (2019). Pengaruh profitabilitas, leverage, ukuran perusahaan dan dewan komisaris independen terhadap pengungkapan sustainability report. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 2(2), 199–208. https://doi.org/10.36778/jesya.v2i2.69
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. https://doi.org/10.25077/josi.v19.n1.p22-32.2020
Marsuking. (2020). Pengaruh Profitabilitas dan Likuiditas Terhadap Pengungkapan Sustainability Report di Perusahaan Yang Terdaftar Pada Jakarta Islamic Index (JII). JESI (Jurnal Ekonomi Syariah Indonesia), 10(2), 150–158. https://doi.org/10.21927/jesi.2020.10(2).150-158
Naeem, H., & Brata, I. O. D. (2021). The Effect of Financial Performance and Company Size on the Disclosure of Sustainability Reports. Jurnal Akuntansi, Manajemen dan Ekonomi, 22(3), 8-15. https://doi.org/10.32424/1.jame.2020.22.3.2405
Nurhayati, N., Endri, E., Suharti, T., Sundarta, I., & Rinda, R.T. (2022). The Accuracy of Financial Distress Prediction During the COVID-19 Pandemic on Health Sub-Sector Companies. WSEAS Transactions on Business and Economics, 19, 1463-1475, 2022. DOI: 10.37394/23207.2022.19.132
Pertiwi, L. K., & Kusumawati, E. (2022). Implications of Financial Performance and Corporate Governance on Sustainability Report Disclosure. In Conference Proceedings International Conference on Education Innovation and Social Science (pp. 308-317).
Putri, A. Z., & Pramudiati, N. (2019). Determinan pengungkapan tanggung jawab sosial perusahaan dalam sustainability report. Jurnal Akuntansi, 7(2), 188–198. https://doi.org/10.37932/ja.v7i2.50
Rahim, S., Safitra, H., & Putra, A. H. P. K. (2023). Sustainability Report and Financial Performance: Evidence from Mining Companies in Indonesia. International Journal of Energy Economics and Policy, 14(1), 673–685. https://doi.org/10.32479/ijeep.14994
Rheynaldi, P. K., Endri, E., Minanari, M., Ferranti, P. A., & Karyatun, S. (2023). Energy Price and Stock Return: Evidence of Energy Sector Companies in Indonesia. International Journal of Energy Economics and Policy, 13(5), 31–36. https://doi.org/10.32479/ijeep.14544
Ricardianto, P., Kosendang, E., Abidin, Z., Setiawati, R., Nofrisel., Handayani, S., Sundoro, O.Y., Arubusman, D.A., Sianturi, T.F.D., Endri, E. (2023). The Effect of Business Strategy and Firm Reputation on Financial Performance and Its Implications for Shipping Companies' Stock Returns. WSEAS Transactions on Business and Economics, 20, 824-835. DOI: 10.37394/23207.2023.20.76
Riyani, Y., Mardiah, K., Mahyus, M., Kusmana, E., Andriana, S., Nengzih, N., Soepriyadi, I., & Endri, E. (2023). Determinants of Indonesian Capital Market Reaction. WSEAS Transactions on Systems, 22, 360-367. DOI: 10.37394/23202.2023.22.39
Ruhana, A., & Hidayah, N. (2020). The Effect of Liquidity, Firm Size, and Corporate Governance Toward Sustainability Report Disclosures (Survey on Indonesia Sustainability Report Award Participant). In 4th International Conference on Management, Economics and Business (ICMEB 2019) (pp. 279-284). Atlantis Press.
Shahnia, C., Purnamasari, E.P., Hakim, L., & Endri, E. (2020). Determinant of profitability: Evidence from trading, service and investment companies in Indonesia. Accounting, 6(5), 787-794. doi: 10.5267/j.ac.2020.6.004
Sonia, D., & Khafid, M. (2020). The Effect of Liquidity, Leverage, and Audit Committee on Sustainability Report Disclosure with Profitability as a Mediating Variable. Accounting Analysis Journal, 9(2), 95-102. https://doi.org/10.15294/aaj.v9i2.31060
Sugianto, S., Oemar, F., Hakim, L., & Endri, E (2020). Determinants of Firm Value in the Banking Sector: Random Effects Model. International Journal of Innovation, Creativity and Change, 12(8), 208-218
Suharti, T., Aminda, R.S., Rinda, R, T, K., Hurryaturohman., Azis, A.D., & Endri, E. (2023). Determinants of Market Capitalization in Consumer Goods Industrial Sector Companies. Quality Access to Success, 24(195), 322-328. https://doi.org/10.47750/QAS/24.195.38
Utami, W., Setiany, E., Hidayah, N., & Azhar, Z. (2023). The Graphical Information in Sustainability Reports and Corporate Performance: A Southeast Asian Case Study. Jurnal Ilmiah Akuntansi, 8(2). https://doi.org/10.23887/jia.v8i2.65278
Wahyudi, S. M. (2021). The effect of corporate governance and company characteristics on Disclosure Sustainability Report companies. European Journal of Business and Management Research, 6(4), 94–99. https://doi.org/10.24018/ejbmr.2021.6.4.929
Zainal, D. (2017). Quality of corporate social responsibility reporting (CSRR): the influence of ownership structure and company character. Asian Journal of Accounting Perspectives, 10(1), 16–35. https://doi.org/10.22452/AJAP.vol10no1.2
Alodat, A.Y., Salleh, Z., & Hashim, H.A. (2023). Corporate governance and sustainability disclosure: evidence from Jordan. Corporate Governance, 23(3), 587–606. https://doi.org/10.1108/CG-04-2022-0162
Amidjaya, P. G., & Widagdo, A. K. (2020). Sustainability reporting in Indonesian listed banks: Do corporate governance, ownership structure, and digital banking matter? Journal of Applied Accounting Research, 21(2), 231-247. https://doi.org/10.1108/JAAR-09-2018-0149
Aureli, S., Del Baldo, M., Lombardi, R., & Nappo, F. (2020). Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices. Business Strategy and the Environment, 29(6), 2392-2403. https://doi.org/10.1002/bse.2509
Bhatia, A., & Tuli, S. (2017). Corporate attributes affecting sustainability reporting: an Indian perspective. International Journal of Law and Management, 59(3), 322-340. https://doi.org/10.1108/IJLMA-11-2015-0057
da Monteiro, S. M. S., & Aibar-Guzm´ an, B. (2010). Determinants of environmental disclosure in the annual reports of large companies operating in Portugal. Corporate Social Responsibility and Environmental Management, 17(4), 185–204. https://doi.org/10.1002/csr.197
Endri, E., Sari, A.K., Budiasih, Y., Yuliantini, Y., & Kasmir, K. (2020). Determinants of Profit Growth in Food and Beverage Companies in Indonesia. Journal of Asian Finance, Economics, and Business, 7(12), 739-748. https://doi:10.13106/jafeb.2020.vol7.no12.739
Endri. (2019). Determinant of Firm’s Value: Evidence of Manufacturing Sectors Listed In Indonesia Shariah Stock Index. International. Journal of Recent Technology and Engineering, 8(3), 3995–3999. DOI:10.35940/ijrte.C5258.098319
Fathony, M., Khaq, A., & Endri, E. (2020). The Effect of Corporate Social Responsibility and Financial Performance on Stock Returns. International Journal of Innovation, Creativity and Change, 13(1), 240–252.
Fatmawatie, N., & Endri, E. (2022). Implementation of the principles of financial governance in service companies. Journal of Governance & Regulation, 11(4), 33–45. https://doi.org/10.22495/jgrv11i4art4
Fung, B. (2014). The demand and need for transparency and disclosure in corporate governance. Universal Journal of Management, 2(2), 72–80. DOI: 10.13189/ujm.2014.020203
Genda, L. F., Nugroho, D. R., & Nelyumna. (2021). The Role Of Good Corporate Governance In Effort To Improve Environmental Quality Through Emphasis On Sustainability Report. INQUISITIVE: International Journal of Economics, 1(2), 130–141. https://doi.org/10.35814/inquisitive.v1i2.2325
Githaiga, P.N., & Kosgei, J.K. (2023). Board characteristics and sustainability reporting: a case of listed firms in East Africa. Corporate Governance, 23(1), 3-17. https://doi.org/10.1108/CG-12-2021-0449
Hakim, L., Rahayu., D., & Endri, E. (2022). Managerial ability, corporate governance, and IFRS adoption as determinants of earnings management: Evidence from Indonesia. Problems and Perspectives in Management, 20(1), 367-378. doi:10.21511/ppm.20(1).2022.30
Harahap, I.M., Septiania, I., & Endri, E. (2020). Effect of financial performance on firms' value of cable companies in Indonesia. Accounting, 6(6), 1103–1110. doi: 10.5267/j.ac.2020.7.008.
Harymawan, I., Putra, F. K. G., Agni, T. D. K., & Kamarudin, K. A. (2020). Sustainability Report Practices in Indonesia: Context, Policy, and Readability. International Journal of Energy Economics and Policy, 10(3), 438–443. Retrieved from https://econjournals.com/index.php/ijeep/article/view/8979
Iqbal, M. (2015). SME governance in Indonesia–a survey and insight from private companies. Procedia Economics and Finance, pp. 31, 387–398. https://doi.org/10.1016/S2212-5671(15)01214-9
Jamali, D. (2007). The case for strategic corporate social responsibility in developing countries. Business and Society Review, 112(1), 1–27.
Laczniak, G., & Shultz, C. (2021). Toward a doctrine of socially responsible marketing (SRM): A macro and normative-ethical perspective. Journal of Macromarketing, 41(2), 201-231. https://doi.org/10.1177/0276146720963682
Landrum, N. E., & Ohsowski, B. (2018). Identifying worldviews on corporate sustainability: A content analysis of corporate Disclosure Sustainability Report. Business Strategy and the Environment, 27(1), 128–151. https://doi.org/10.1002/bse.1989
Liana, S. (2019). Pengaruh profitabilitas, leverage, ukuran perusahaan dan dewan komisaris independen terhadap pengungkapan sustainability report. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 2(2), 199–208. https://doi.org/10.36778/jesya.v2i2.69
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. https://doi.org/10.25077/josi.v19.n1.p22-32.2020
Marsuking. (2020). Pengaruh Profitabilitas dan Likuiditas Terhadap Pengungkapan Sustainability Report di Perusahaan Yang Terdaftar Pada Jakarta Islamic Index (JII). JESI (Jurnal Ekonomi Syariah Indonesia), 10(2), 150–158. https://doi.org/10.21927/jesi.2020.10(2).150-158
Naeem, H., & Brata, I. O. D. (2021). The Effect of Financial Performance and Company Size on the Disclosure of Sustainability Reports. Jurnal Akuntansi, Manajemen dan Ekonomi, 22(3), 8-15. https://doi.org/10.32424/1.jame.2020.22.3.2405
Nurhayati, N., Endri, E., Suharti, T., Sundarta, I., & Rinda, R.T. (2022). The Accuracy of Financial Distress Prediction During the COVID-19 Pandemic on Health Sub-Sector Companies. WSEAS Transactions on Business and Economics, 19, 1463-1475, 2022. DOI: 10.37394/23207.2022.19.132
Pertiwi, L. K., & Kusumawati, E. (2022). Implications of Financial Performance and Corporate Governance on Sustainability Report Disclosure. In Conference Proceedings International Conference on Education Innovation and Social Science (pp. 308-317).
Putri, A. Z., & Pramudiati, N. (2019). Determinan pengungkapan tanggung jawab sosial perusahaan dalam sustainability report. Jurnal Akuntansi, 7(2), 188–198. https://doi.org/10.37932/ja.v7i2.50
Rahim, S., Safitra, H., & Putra, A. H. P. K. (2023). Sustainability Report and Financial Performance: Evidence from Mining Companies in Indonesia. International Journal of Energy Economics and Policy, 14(1), 673–685. https://doi.org/10.32479/ijeep.14994
Rheynaldi, P. K., Endri, E., Minanari, M., Ferranti, P. A., & Karyatun, S. (2023). Energy Price and Stock Return: Evidence of Energy Sector Companies in Indonesia. International Journal of Energy Economics and Policy, 13(5), 31–36. https://doi.org/10.32479/ijeep.14544
Ricardianto, P., Kosendang, E., Abidin, Z., Setiawati, R., Nofrisel., Handayani, S., Sundoro, O.Y., Arubusman, D.A., Sianturi, T.F.D., Endri, E. (2023). The Effect of Business Strategy and Firm Reputation on Financial Performance and Its Implications for Shipping Companies' Stock Returns. WSEAS Transactions on Business and Economics, 20, 824-835. DOI: 10.37394/23207.2023.20.76
Riyani, Y., Mardiah, K., Mahyus, M., Kusmana, E., Andriana, S., Nengzih, N., Soepriyadi, I., & Endri, E. (2023). Determinants of Indonesian Capital Market Reaction. WSEAS Transactions on Systems, 22, 360-367. DOI: 10.37394/23202.2023.22.39
Ruhana, A., & Hidayah, N. (2020). The Effect of Liquidity, Firm Size, and Corporate Governance Toward Sustainability Report Disclosures (Survey on Indonesia Sustainability Report Award Participant). In 4th International Conference on Management, Economics and Business (ICMEB 2019) (pp. 279-284). Atlantis Press.
Shahnia, C., Purnamasari, E.P., Hakim, L., & Endri, E. (2020). Determinant of profitability: Evidence from trading, service and investment companies in Indonesia. Accounting, 6(5), 787-794. doi: 10.5267/j.ac.2020.6.004
Sonia, D., & Khafid, M. (2020). The Effect of Liquidity, Leverage, and Audit Committee on Sustainability Report Disclosure with Profitability as a Mediating Variable. Accounting Analysis Journal, 9(2), 95-102. https://doi.org/10.15294/aaj.v9i2.31060
Sugianto, S., Oemar, F., Hakim, L., & Endri, E (2020). Determinants of Firm Value in the Banking Sector: Random Effects Model. International Journal of Innovation, Creativity and Change, 12(8), 208-218
Suharti, T., Aminda, R.S., Rinda, R, T, K., Hurryaturohman., Azis, A.D., & Endri, E. (2023). Determinants of Market Capitalization in Consumer Goods Industrial Sector Companies. Quality Access to Success, 24(195), 322-328. https://doi.org/10.47750/QAS/24.195.38
Utami, W., Setiany, E., Hidayah, N., & Azhar, Z. (2023). The Graphical Information in Sustainability Reports and Corporate Performance: A Southeast Asian Case Study. Jurnal Ilmiah Akuntansi, 8(2). https://doi.org/10.23887/jia.v8i2.65278
Wahyudi, S. M. (2021). The effect of corporate governance and company characteristics on Disclosure Sustainability Report companies. European Journal of Business and Management Research, 6(4), 94–99. https://doi.org/10.24018/ejbmr.2021.6.4.929
Zainal, D. (2017). Quality of corporate social responsibility reporting (CSRR): the influence of ownership structure and company character. Asian Journal of Accounting Perspectives, 10(1), 16–35. https://doi.org/10.22452/AJAP.vol10no1.2