Bambang Tjahjadi, - and Noorlailie Soewarno, - and Febriani Mustikaningtiyas, - (2021) Good corporate governance and corporate sustainability performance in Indonesia: A triple bottom line approach. Heliyon, 7 (3). pp. 1-11. ISSN 2405-8440
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Abstract
This study aims to investigate the effect of good corporate governance (GCG) on corporate sustainability performance (CSP) using the Triple Bottom Line (TBL) approach in a two-tier GCG system. GCG is measured by the size and education background of board of commissioners (BoC) and top management team (TMT). CSP consists of economic, social, and environment sustainability performance. As many as 117 sample data were collected from the financial statements, annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period of 2013–2017. Multiple regression analysis was employed to test the hypotheses studied with the following results. First, BoC education has a negative effect on economic and environmental sustainability performance and no effect on social sustainability performance. Second, BoC size has a positive effect on economic sustainability performance, a negative effect on social sustainability performance and no effect on environmental sustainability performance. Third, CEO's education has a negative effect on economic sustainability performance, and no effect on environmental and social sustainability performance. Fourth, TMT size has a negative effect on economic and environmental sustainability performance and no effect on social sustainability performance. Contributions, limitations and implications of the study are also discussed.
Item Type: | Article | ||||||||
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Uncontrolled Keywords: | Good corporate governance, Corporate sustainability performance, Triple bottom line Agency theory, Sustainability theory, Upper echelon theory | ||||||||
Subjects: | H Social Sciences H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD2709-2930.7 Corporations H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance.Corporation finance |
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Divisions: | 04. Fakultas Ekonomi dan Bisnis > Doktoral Ilmu Akuntansi | ||||||||
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Depositing User: | Tn Sugeng Riyanto | ||||||||
Date Deposited: | 24 Nov 2022 00:15 | ||||||||
Last Modified: | 16 Apr 2023 21:32 | ||||||||
URI: | http://repository.unair.ac.id/id/eprint/118826 | ||||||||
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