The Effect Of Institutional Ownership, Proportion Of Independent Board Of Commissioners, And Sustainability Committee On Green Banking Disclosure
Abstract
The purpose of this study was to determine the simultaneous and partial effect of institutional ownership, the proportion of independent board of commissioners, and the sustainability committee on green banking disclosure. The methods of this article are quantitative. The population, in this case, is conventional commercial banking was listed on the Indonesia Stock Exchange in 2018-2021. This study use the Purposive sampling technique and obtained observational data from as much as 40 observations consisting of 10 samples of conventional commercial banking with a research period of four years. This study uses panel data regression analysis with the selected model the fixed effect model. The results of this study indicate that the variables of institutional ownership, the proportion of independent board of commissioners, and the sustainability committee simultaneously affect the variable of green banking disclosure in conventional commercial banking. Partially, institutional ownership and the proportion of independent board of commissioners do not affect green banking disclosure, while the sustainability committee has a positive effect on green banking disclosure. The author suggests furthering researchers to use other variables that have a possible effect on green banking disclosure.
Keywords: Institutional ownership, independent board commissioners, sustainability committee, green banking disclosure
Full Text:
Download PDFReferences
Anggraeni, N. (2020). Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan Tanggung Jawab Sosial Perusahaan. E-Jurnal Akuntansi, 30((7)), 1827–1842.
Burke, J. J., Hoitash, R., & Hoitash, U. (2017). The Heterogeneity of Board-Level Sustainability Committees and Corporate Social Performance. Journal of Business Ethics, 15((4)), 1161–1186.
Cahyadi, F. (2021). Literasi Keuangan: Green Banking Atau Greenwashing? Madaniberkelanjutan.Id. https://madaniberkelanjutan.id/2021/12/01/literasi-keuangan-green-banking-atau-greenwashing
Franita, R. (2018). Mekanisme Good Corporate Governance dan Nilai Perusahaan. Medan, Indonesia: Lembaga Penelitian Dan Penulisan Ilmiah Aqli.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 ((sembilan)). Badan Penerbit Universitas Diponegoro.
Handajani, L. (2019). Corporate Governance dan Green Banking Disclosure: Studi pada Bank di Indonesia. Jurnal Dinamika Akuntansi Dan Bisnis, 6((2)), 121–136.
Handajani, L., Rifai, A., & Husnan, L. H. (2019). Kajian Tentang Inisiasi Praktik Green Banking Pada Bank BUMN. Jurnal Economia Review of Business and Economics, 15((1)), 1–16.
Harjanti, F. (2021). Green Banking Wujudkan Keuangan Berkelanjutan. Opini.Harianjogja.Com.
Herianingrum, S. (2020). Membangun Kesadaran Green Banking Demi Kemaslahatan. Unair.Ac.Id. https://www.unair.ac.id/2020/10/21/membangun-kesadaran-green-banking-demi-kemaslahatan/
Ikatan Bankir Indonesia. (2016). Manajemen Kesehatan Bank Berbasis Risiko.
Kayo, E. S. (2020). Pengertian Kepemilikan Institusional Saham. Sahamok.Net. https://www.sahamok.net/pengertian-kepemilikan-institusional/
Khamilia, N., & Nor, W. (2022). Faktor-Faktor Dalam Meningkatkan Pengungkapan Green Banking. Jurnal Riset Akuntansi Prodi Akuntansi FEB Unmas Denpasar, Vol. 12 No. 1 (2022): Juara. http://e-journal.unmas.ac.id/index.php/juara/article/view/3144/2872
Liana, S. (2019). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Dewan Komisaris Independen terhadap Pengungkapan Sustainability Report. Jurnal Ekonomi Dan Ekonomi Syariah, 2(2), 199–208.
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.
Masud, M. A. K., & Hossain, M. S. (2016). Green Banking and Reporting of Bangladesh Commercial Banks: An Observation under Global Reporting Initiative (GRI).
Masud, M. A. K., Hossain, M. S., & Kim, J. D. (2018). Is Green Regulation Effective or a Failure: Comparative Analysis between Bangladesh Bank (BB) Green Guidelines and Global Reporting Initiative Guidelines. Sustainability, 10(4), 1267.
Meyer, M. W., & Brown, M. C. (1977). Institutionalize Organization: Formal Structure as Myth and Ceremonyl. Journal of Sociology, 83((2)), 340–363.
Norrestad, F. (2022). Green Banking-Statistics and Facts. Statista.Com. https://www.statista.com/topics/9069/green-banking/#dossierKeyfigures
Novianti, N., & Eriandani, R. (2022). Pengaruh Dewan Komisaris Terhadap Pengungkapan Tanggung Jawab Sosial. Jurnal Ekonomi, Keuangan, Dan Manajemen, 18((1)), 208–216.
Nurleni, N., Bandang, A., Darmawati, & Amiruddin. (2018). The Effect of Managerial and Institutional Ownership on Corporate Social Responsibility Disclosure. International Journal of Law and Management, 60((4)), 979–987.
Paine, L. S. (2014). Sustainability in the Boardroom. Harvard Business Review. https://hbr.org/2014/07/sustainability-in-the-boardroom
Putri, A. D., & Surifah. (2022). Pengaruh Leverage dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report. Jurnal Magisma, 10((1)), 22–34.
Putri, C. D. (2013). Pengaruh Corporate Governance dan Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Dalam Sustainability Report (Studi Empiris Perusahaan yang Terdaftar di BEI Periode 2008-2011). Jurnal Akuntansi, 1(13).
Rahmawati, S. (2016). Konflik Keagenan dan Tata Kelola Perusahaan di Indonesia. Banda Aceh, Indonesia: Syiah Kuala University Press.
RiskCheck. (2019). 5 Reasons Every Company Needs a Sustainability Committee. RiskCheck. https://riskcheckinc.com/5-reasons-every-company-needs-a-sustainability-committee/
Rouf, M. A., & Hossan, M. A. (2021). The Effects of Board Size and Board Composition on CSR Disclosure: A Study of Banking Sectors in Bangladesh. International Journal of Ethics and System, 37((1)), 105–121.
Sahetapy, R., Pattinasarany, W., Siahaan, F. R., Gunawan, M., Pramudya, P., & Anita. (2018). Indeks Investasi Hijau Sektor Industri Berbasis Lahan. International NGO Forum on Indonesian Development (INFID) dan Indonesian Working Group on Forest Finance (IWGFF).
Singal, P. A., & Putra, I. N. W. A. (2018). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 29((1)), 468–484.
Tobing, R. A., Zuhrotun, & Rusherlistyani. (2019). Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia. Reviu Akuntansi Dan Bisnis Indonesia, 3((1)), 102–123.
DOI: https://doi.org/10.37531/sejaman.v4i3.2625
Refbacks
- There are currently no refbacks.
