{"id":"https://openalex.org/W2802715975","doi":"https://doi.org/10.22219/jrak.v5i1.4992","title":"Pengaruh Corporate Governance terhadap Pengungkapan Sustainability Report pada Perusahaan di Indonesia","display_name":"Pengaruh Corporate Governance terhadap Pengungkapan Sustainability Report pada Perusahaan di Indonesia","publication_year":2017,"publication_date":"2017-11-14","ids":{"openalex":"https://openalex.org/W2802715975","doi":"https://doi.org/10.22219/jrak.v5i1.4992","mag":"2802715975"},"language":"en","primary_location":{"id":"doi:10.22219/jrak.v5i1.4992","doi":"https://doi.org/10.22219/jrak.v5i1.4992","is_oa":true,"landing_page_url":"https://doi.org/10.22219/jrak.v5i1.4992","pdf_url":"http://ejournal.umm.ac.id/index.php/jrak/article/download/4992/5022","source":{"id":"https://openalex.org/S4210182160","display_name":"Jurnal Reviu Akuntansi dan Keuangan","issn_l":"2088-0685","issn":["2088-0685","2615-2223"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314900","host_organization_name":"Universitas Muhammadiyah Semarang","host_organization_lineage":["https://openalex.org/P4310314900"],"host_organization_lineage_names":["Universitas Muhammadiyah Semarang"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Reviu Akuntansi dan Keuangan","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://ejournal.umm.ac.id/index.php/jrak/article/download/4992/5022","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Ni'matul Hasanah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210105059","display_name":"Universitas Muhammadiyah Malang","ror":"https://ror.org/01j1wt659","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210105059"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ni'matul Hasanah","raw_affiliation_strings":["Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang Jl. Raya Tlogomas No.246 Malang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang Jl. Raya Tlogomas No.246 Malang","institution_ids":["https://openalex.org/I4210105059"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5039465788","display_name":"Dhaniel Syam","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210105059","display_name":"Universitas Muhammadiyah Malang","ror":"https://ror.org/01j1wt659","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210105059"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dhaniel Syam","raw_affiliation_strings":["Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang Jl. Raya Tlogomas No.246 Malang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang Jl. Raya Tlogomas No.246 Malang","institution_ids":["https://openalex.org/I4210105059"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5108293367","display_name":"Ahmad Waluya Jati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210105059","display_name":"Universitas Muhammadiyah Malang","ror":"https://ror.org/01j1wt659","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210105059"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ahmad Waluya Jati","raw_affiliation_strings":["Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang Jl . Raya Tlogomas No.246 Malang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang Jl . Raya Tlogomas No.246 Malang","institution_ids":["https://openalex.org/I4210105059"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210105059"],"apc_list":null,"apc_paid":null,"fwci":2.9962,"has_fulltext":true,"cited_by_count":28,"citation_normalized_percentile":{"value":0.92743764,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":99},"biblio":{"volume":"5","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.8246999979019165,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.8246999979019165,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.15860000252723694,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.00430000014603138,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":1.0},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.9470000267028809},{"id":"https://openalex.org/keywords/board-of-commissioners","display_name":"board of commissioners","score":0.7289999723434448},{"id":"https://openalex.org/keywords/board-of-directors","display_name":"board of directors","score":0.9919999837875366},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.9710000157356262},{"id":"https://openalex.org/keywords/board-meeting-attendance","display_name":"board meeting attendance","score":0.9390000104904175},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.9070000052452087}],"concepts":[{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.8664126396179199},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7807488441467285},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7745097875595093},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7388402223587036},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.643818199634552},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.5949721336364746},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.5907605290412903},{"id":"https://openalex.org/C2778173179","wikidata":"https://www.wikidata.org/wiki/Q25339289","display_name":"Attendance","level":2,"score":0.5757755041122437},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.5622396469116211},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5227739214897156},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.46238818764686584},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.4171256422996521},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.13902905583381653},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.13249096274375916},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.22219/jrak.v5i1.4992","doi":"https://doi.org/10.22219/jrak.v5i1.4992","is_oa":true,"landing_page_url":"https://doi.org/10.22219/jrak.v5i1.4992","pdf_url":"http://ejournal.umm.ac.id/index.php/jrak/article/download/4992/5022","source":{"id":"https://openalex.org/S4210182160","display_name":"Jurnal Reviu Akuntansi dan Keuangan","issn_l":"2088-0685","issn":["2088-0685","2615-2223"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314900","host_organization_name":"Universitas Muhammadiyah Semarang","host_organization_lineage":["https://openalex.org/P4310314900"],"host_organization_lineage_names":["Universitas Muhammadiyah Semarang"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Reviu Akuntansi dan Keuangan","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.22219/jrak.v5i1.4992","doi":"https://doi.org/10.22219/jrak.v5i1.4992","is_oa":true,"landing_page_url":"https://doi.org/10.22219/jrak.v5i1.4992","pdf_url":"http://ejournal.umm.ac.id/index.php/jrak/article/download/4992/5022","source":{"id":"https://openalex.org/S4210182160","display_name":"Jurnal Reviu Akuntansi dan Keuangan","issn_l":"2088-0685","issn":["2088-0685","2615-2223"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314900","host_organization_name":"Universitas Muhammadiyah Semarang","host_organization_lineage":["https://openalex.org/P4310314900"],"host_organization_lineage_names":["Universitas Muhammadiyah Semarang"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Reviu Akuntansi dan Keuangan","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2802715975.pdf","grobid_xml":"https://content.openalex.org/works/W2802715975.grobid-xml"},"referenced_works_count":6,"referenced_works":["https://openalex.org/W1502631330","https://openalex.org/W1552637542","https://openalex.org/W1778541442","https://openalex.org/W2257024953","https://openalex.org/W2261027871","https://openalex.org/W2980451174"],"related_works":["https://openalex.org/W7217478511","https://openalex.org/W4362653892","https://openalex.org/W2911731379","https://openalex.org/W7217494236","https://openalex.org/W3082175749","https://openalex.org/W2784811117","https://openalex.org/W2235244006","https://openalex.org/W4283160765","https://openalex.org/W4402652958","https://openalex.org/W7218984114"],"abstract_inverted_index":{"This":[0,16],"study":[1],"aims":[2],"to":[3],"examine":[4],"the":[5,23,45,49,65,70],"effect":[6],"of":[7,18,44,51,54,56,59,72],"Corporate":[8,76],"Governance":[9],"Effect":[10],"on":[11,22],"Sustainability":[12,78],"Report":[13,79],"Disclosure":[14],"Report.":[15],"sample":[17],"30":[19],"companies":[20],"listed":[21],"Indonesia":[24],"Stock":[25],"Exchange":[26],"(IDX)":[27],"in":[28,64],"2013":[29],"with":[30,38],"purposive":[31],"sampling":[32],"technique.":[33],"The":[34,42],"data":[35],"was":[36],"analized":[37],"multiple":[39],"linear":[40],"regression.":[41],"result":[43],"research":[46],"stated":[47],"that":[48],"average":[50],"attendance":[52],"level":[53],"board":[55,58],"commissioners,":[57],"directors":[60],"and":[61],"audit":[62],"committee":[63],"meeting":[66],"did":[67],"not":[68],"affect":[69],"disclosure":[71],"sustainability":[73],"report.":[74],"Keyword:":[75],"Governance,":[77]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":9},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":3}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2018-05-17T00:00:00"}