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Sustainability Reporting Disclosure In Islamic Corporates: Do Human Governance, Corporate Governance, And It Usage Matter?

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dc.contributor.authorIdris Gautama Soen_US
dc.contributor.authorHasnah Haronen_US
dc.contributor.authorAnderes Guien_US
dc.contributor.authorElfindah Princesen_US
dc.contributor.authorSynthia Atas Sarien_US
dc.date.accessioned2024-05-29T02:25:43Z
dc.date.available2024-05-29T02:25:43Z
dc.date.issued2021
dc.date.submitted2022-2-14
dc.descriptionVolume 13, Issue 23 (pages:1-23)en_US
dc.description.abstractIn developing countries, particularly South Asia, there is scarce research on corporate governance and sustainability reporting disclosure. This study considers several insightful theories, including Stakeholder Theory, Agency Theory, and the TOE Framework, to understand the relationships and drivers of sustainability reporting. The study examines Indonesian Islamic corporates using data from the ISSI (Indonesia Shariah Stock Index). We gathered annual reports and sustainability reports from the ISSI database for the year 2019. The study investigates how human governance (HG), Islamic corporate governance (ICG), and information technology usage (ITU) are related to sustainability reporting disclosure (SR). The findings showed that the sustainability reporting disclosure was significantly influenced by human governance and Islamic corporate governance with firm size and leverage. Furthermore, the research showed that profitability was not significantly related to sustainability reporting disclosure, that Islamic corporate governance had a significant negative influence on SR, and that IT usage was only significant when human governance was not present. Finally, the results showed that human governance is the main driver of sustainability reporting disclosure. Therefore, we conclude that human governance is the best predictor for sustainability reporting disclosure.en_US
dc.identifier.citationSo, I.G.; Haron, H.; Gui, A.; Princes, E.; Sari, S.A. Sustainability Reporting Disclosure in Islamic Corporates: Do Human Governance, Corporate Governance, and IT Usage Matter? Sustainability 2021, 13, 13023. https://doi.org/10.3390/su132313023en_US
dc.identifier.doi10.3390/su132313023
dc.identifier.epage23
dc.identifier.issn2071-1050
dc.identifier.issue13023
dc.identifier.spage1
dc.identifier.urihttps://www.mdpi.com/2071-1050/13/23/13023
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/10494
dc.identifier.volume13
dc.language.isoen_USen_US
dc.publisherSustainability MDPIen_US
dc.relation.ispartofSustainabilityen_US
dc.subjectcorporate governance; digitalization; human governance; IT usage; sustainability reporting disclosureen_US
dc.titleSustainability Reporting Disclosure In Islamic Corporates: Do Human Governance, Corporate Governance, And It Usage Matter?en_US
dc.typeArticleen_US
dspace.entity.typePublication

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