Main Article Content

Dina Rosari


This study uses a research model to obtain empirical evidence about the effect of CEO Duality and foreign ownership on Sustainability Report moderated by Internal Audit Function. The variables used in this research model are the number of sustainability disclosure, CEO duality and foreign ownership and internal audit. The research sample consisted of LQ45 company that listed on the Indonesia Stock Exchange in the period 2016 - 2018. Based on sampling using the purposive sampling method, the samples used in this study were 45 companies with a three-year period producing 135 sample units. Data analysis was performed by multiple linear regression analysis with the OLS (Ordinary Least Square) estimation method or the Smallest Square Method for time series data. R square adjusted value is already above 50 percent more, so the model is considered good enough. If seen above is the result of the coefficient of determination, the Adjusted R Square value of 0.6848 so this shows that the total independent variable is able to explain variation and contribute to the dependent variable that is equal to 68.48 percent and the rest by other variables outside the model.



Download data is not yet available.

Plum Analytics

Article Details



Alhamra, Insan Thariq dan Hermiyetti. (2016). Analisis Pengaruh Good Corporate Governance dan Tingkat Profitabilitas Terhadap Pengungkapan Informasi Akuntansi (Studi Empiris pada Top 50 Emiten dengan skor CG Tertinggi Hasil IICD melalui Pendekatan ASEAN Corporate Governance Scorecard Periode 2012-2013). Seminar Nasional INDOCOMPAC, 2-3 Mei 2016, Universitas Bakrie. Jakarta.

Aniktia, Ria dan Khafid, Muhammad. (2015). Pengaruh Mekanisme Good Corporate Governance dan Kinerja Keuangan Terhadap Pengungkapan Sustainability Report. Accounting Analysis Journal 4(3).

Aziz, Abdul. (2014). Analisis Pengaruh Good Corporate Governance (GCG) Terhadap Kualitas Pengungkapan Sustainability Report (Studi Empiris Pada Perusahaan Di Indonesia Periode Tahun 2011-2012). Jurnal Audit dan Akuntansi Vol 3, No. 2.

Dominic, S. & Nonna, M. (2015). Internal auditors’ perceptions of their role in environmental, social and governance assurance and consulting. Managerial Auditing Journal. 30(1), 80-111.

Fatchan, Ilham Nuryana dan Trisnawati, Rina. (2016). Pengaruh Good Corporate Governance Pada Hubungan Antara Sustainability Report dan Nilai Perusahaan (Studi Empiris Perusahaan Go Public di Indonesia Periode 2014-2015). Riset Akuntansi dan Keuangan Indonesia 1(1).

Fortunella, Alfindita Putri. (2015). The Effects of Corporate Goveranance Structure and Firm Characterisctic Towards Environmental Disclosure. Undergraduate Thesis. Universitas Diponegoro. Semarang.

Ganesan et al. (2017). Corporate Governance and Sustainability Reporting Practices: The Moderating Role of Internal Audit Function. Global Business and Management Research: An International Journal Vol. 9 No. 4s.

Hummel, K. and Schlick, C. (2016). The relationship between sustainability performance and sustainability disclosure – Reconciling voluntary disclosure theory and legitimacy theory. Journal of Accounting and Public Policy, 35, pp. 455-476.

Saha, A. K. & Akter, S. (2013). Corporate governance and voluntary disclosure practices of financial non-financial sector companies in Bangladesh. Journal of Applied Management Accounting Research, 11(2), 45–61.

Kaymak, T. & Bektas, E. (2008). East meets West? Board characteristics in an emerging market: evidence from Turkish banks. Corporate Governance: An International Review, 16(6), 549-561.