EFFECT OF GOOD CORPORATE GOVERNANCE AND SUSTAINABILITY REPORTING TO THE INTEGRATED REPORTING MEDIATED FIRM SIZE

Authors

  • Naufal , Daniel T H Manurung

Abstract

This study aims to test the hypothesis of the effect of Good Corporate Governance on Company Size, the effect of Sustainability Reporting on Company Size, the effect of Good Corporate Governance on Integrated Reporting, the effect of Sustainability Reporting on Integrated Reporting. The population of this research is 52 conventional commercial banks and conventional private commercial banks in Indonesia in 2016-2018. The sampling method uses census. The data source is secondary data obtained from the financial statements between the period 2016-2018 on the official website of each conventional commercial bank. The data analysis method uses data analysis using Structural Equation Modeling (SEM) with the help of the Analysis of Moment Structures (AMOS) program. The results of this study indicate that Good Corporate Governance has a positive effect on company size, Sustainability Reporting has a positive effect on company size, Good Corporate Governance has a positive effect on Integrated Reporting, Sustainability Reporting has a positive effect on Integrated Reporting, Company size is a mediating variable in the relationship between Good Corporate Governance and Integrated Reporting on Integrated Reporting. The better Good Corporate Governance and Sustainability Reporting, the better the impact on Integrated Reporting.

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Published

2021-03-05

How to Cite

Naufal , Daniel T H Manurung. (2021). EFFECT OF GOOD CORPORATE GOVERNANCE AND SUSTAINABILITY REPORTING TO THE INTEGRATED REPORTING MEDIATED FIRM SIZE. PalArch’s Journal of Archaeology of Egypt / Egyptology, 18(4), 5577-5584. Retrieved from https://archives.palarch.nl/index.php/jae/article/view/7147