THE INFLUENCE OF CORPORATE GOVERNANCE STRUCTURE AND SOCIAL MEDIA ON SUSTAINABILITY REPORTING OF PUBLIC COMPANIES IN INDONESIA

Lailly Rahmadini, Kenny Fernando

Abstract


The aims of this study evaluate the corporate governance as the first variable in this proxy with the board structure, ownership structure, and corporate control to the company’s performance, along with the dependent variable which is reporting of sustainability that occurred in Indonesia. Also, the social media as the second independent variable which include Twitter, Facebook, and LinkedIn as parameter of companies in reporting their sustainability reporting for their legitimation. The study applies quantitative method using secondary data and uses two comprehensive methods: documents review which include public companies’ annual and sustainability reports that listed on IDX which produced from 2017- 2020 and observation from companies’ social media such as Twitter, LinkedIn and Facebook that focus on social, economic, and environmental issues. The result of this study shows there is no significant influence of corporate governance structure and social media on sustainability reporting of public companies that listed on IDX. .

 


Keywords


Corporate Governance, Social Media, Sustainability Reporting

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References


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