The Role of Information Technology (IT) as a Moderating Variable in Sustainability Report Disclosure: Empirical Study of ASIA Sustainability Reporting Rating (ASRR) Participating Companies 2018-2021

DOI

10.2991/978-94-6463-522-5_22How to use a DOI?

Keywords

Audit Committee; Board Of Directors; Profitability; Sustainability Report Disclosures

Abstract

This research aims to evaluate the impact of environmental performance, audit committee, board of directors, and profitability on company disclosure of sustainability reports. Apart from that, this study also tries to examine the role of the use of information technology in moderating the impact of environmental performance, audit committee, board of directors, and profitability on sustainability report disclosures. This research focuses on companies that are members of the Asia Sustainability Report Rating (ASRR) between 2018 and 2021, with a total of 109 companies. The research sample was selected using a purposive sampling technique, resulting in 28 companies with a total of 64 analysis units used. The data analysis techniques used include descriptive statistics, panel data regression analysis, and Moderated Regression Analysis (MRA) with the help of Eviews 12 software. The best model used in this research is the Random Effect Model (REM). The research results show that the audit committee has a positive influence on sustainability report disclosure, while the board of directors has a negative influence. However, environmental performance and profitability do not show a significant influence on sustainability report disclosure. In addition, the use of information technology provides a moderating role by strengthening the relationship between environmental performance and sustainability report disclosures, although it does not affect the relationship between the audit committee, board of directors, and profitability and sustainability report disclosures.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Fitrarena Widhi Rizkyana
AU  - Linda Agustina
AU  - Kuat Waluyo Jati
AU  - Richatul Jannah
AU  - Risanda Alirastra Budiantoro
AU  - Kadek Vina Virgayani
PY  - 2024
DA  - 2024/10/04
TI  - The Role of Information Technology (IT) as a Moderating Variable in Sustainability Report Disclosure: Empirical Study of ASIA Sustainability Reporting Rating (ASRR) Participating Companies 2018-2021
BT  - Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24)
PB  - Atlantis Press
SP  - 265
EP  - 282
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-522-5_22
DO  - 10.2991/978-94-6463-522-5_22
ID  - Rizkyana2024
ER  -