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

Fitrarena Widhi Rizkyana (), Linda Agustina, Kuat Waluyo Jati, Richatul Jannah, Risanda Alirastra Budiantoro and Kadek Vina Virgayani
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Fitrarena Widhi Rizkyana: State University of Semarang, Department of Accounting
Linda Agustina: State University of Semarang, Department of Accounting
Kuat Waluyo Jati: State University of Semarang, Department of Accounting
Richatul Jannah: State University of Semarang, Department of Accounting
Risanda Alirastra Budiantoro: State University of Semarang, Department of Accounting
Kadek Vina Virgayani: State University of Semarang, Department of Accounting

A chapter in Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24), 2024, pp 265-282 from Springer

Abstract: 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.

Keywords: Audit Committee; Board Of Directors; Profitability; Sustainability Report Disclosures (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-522-5_22

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