Influence of the Quality of Sustainable Reports, Company Performance on the Quality of Assurance of Sustainable Reports Moderated by Green Governance Where Quality Assuror is a Control Variable in Banking Companies on the Indonesia Stock Exchange
List of Authors
Etty Murwaningsari, Hendra
Keyword
Sustainability Report, Sustainability Report Assurance, Green Corporate Governance, and Company Performance
Abstract
The purpose of this study is to determine the relationship between variables on the quality of assurance sustainability reports moderated by green governance on the quality of assurance sustainability reports of banking companies listed on the Indonesian stock exchange. The findings of this study are that SRQ have a significant positive effect on QASR, Company performance does not have a significant effect on QASR, GCG does not have a significant effect on QASR, GCG does not moderate SRQ on QASR, and finally, GCG does not moderate Company Performance on QASR. The originality of this research is to link the accuracy of determining the material topic in the company's sustainability report and Green governance as a moderating variable to the quality of assurance of the sustainability report.