Assessing the sustainability reporting quality of oil & gas companies in Indonesia and Malaysia: examining the influence of board and CEO chair characteristics

Presently, companies, particularly those significantly impacting the environment and society, are obliged to report their sustainability-related actions. This research focuses on exploring how the characteristics of the board and the chief executive officer contribute to enhancing the quality of sustainability reporting in Oil & Gas companies operating in Indonesia and Malaysia. The study involves an analysis of 18 companies across the years 2012-2022, forming an unbalanced panel dataset encompassing a total of 178 company-year observations. Utilizing the random effect model, the findings suggest that the board's size, an independent board, and a CEO with a lengthier tenure significantly contribute to improving the quality of corporate sustainability reporting. On the other hand, the gender diversity of the board and the age of the CEO do not exhibit a significant impact on enhancing the quality of corporate sustainability reporting. This research fills a gap in the existing literature by investigating the correlation between board and CEO characteristics and the quality of sustainability reporting within the Oil & Gas sector, specifically focusing on the Indonesian and Malaysian contexts. Moreover, it offers valuable insights and understanding for industry practitioners

PENGARUH INDEKS GOOD CORPORATE GOVERNANCE DAN INDEKS ISLAMIC SOCIAL REPORTING TERHADAP JUMLAH DANA PIHAK KETIGA PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2010-2015

Penelitian ini bertujuan untuk mengetahui pengaruh indeks Good Corporate Governance dan Indeks Islamic Social Reporting secara parsial dan simultan terhadap Jumlah Dana Pihak Ketiga pada Bank Umum Syariah di Indonesia tahun 2010-2015. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengambilan sampel yaitu purposive sampling. Teknik analisis yang digunakan adalah regresi data panel. Jenis dan sumber data yang digunakan adalah data sekunder. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah di Indonesia. Sampel yang digunakan yaitu Bank Muamalat Indonesia, BRI Syariah, BNI Syariah, Bank Syariah Mandiri, Bank Mega Syariah, Bank Panin Syariah, dan BCA Syariah. Periode penelitian yang digunakan adalah tahun 2010-2015. Hasil dari penelitian ini menunjukkan bahwa indeks Good Corporate Governance secara parsial tidak berpengaruh signifikan terhadap jumlah dana pihak ketiga sedangkan indeks Islamic Social Reporting secara parsial berpengaruh signifikan terhadap jumlah dana pihka ketiga. Secara simultan indeks Good Corporate Governance dan Islamic Social Reporting berpengaruh signifikan terhadap jumlah dana pihak ketiga bank umum syariah

Pengaruh Tanggungjawab Pelaksanaan Fungsi Bisnis dan Fungsi Sosial terhadap Jumlah Dana Pihak Ketiga Bank Umum Syariah di Indonesia (Periode Tahun 2010-2015)

This study aims to find out the simultaneous and partial impact of Good Corporate Governance index and Islamic social reporting index as an assessment of the responsibility for the implementation of business functions and social functions towards total third–party funds on Islamic Banks in Indonesia during 2010-2015. This study use quantitative approach, and the sampling technique is purposive sampling. The analysis technique used is the panel data regression. The type and sources of data used are secondary data. The population in this study are Islamic Banks in Indonesia.The results of this study showed that index of good corporate governance partially have no significant effect on the number of third-party funds while index of Islamic Social Reporting partially have significant effect on the amount of funding third parties. Simultaneously index of Good Corporate Governance and Islamic Social Reporting have significant effect on the number of third-party funds Islamic banks

Determinants of MSME financing in Islamic Banks in Indonesia for sustainable development

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Assessing the sustainability reporting quality of oil & gas companies in Indonesia and Malaysia: Examining the influence of board and CEO chair characteristics

Presently, companies, particularly those significantly impacting the environment and society, are obliged to report their sustainability-related actions. This research focuses on exploring how the characteristics of the board and the chief executive officer contribute to enhancing the quality of sustainability reporting in Oil & Gas companies operating in Indonesia and Malaysia. The study involves an analysis of 18 companies across the years 2012-2022, forming an unbalanced panel dataset encompassing a total of 178 company-year observations. Utilizing the random effect model, the findings suggest that the board’s size, an independent board, and a CEO with a lengthier tenure significantly contribute to improving the quality of corporate sustainability reporting. On the other hand, the gender diversity of the board and the age of the CEO do not exhibit a significant impact on enhancing the quality of corporate sustainability reporting. This research fills a gap in the existing literature by investigating the correlation between board and CEO characteristics and the quality of sustainability reporting within the Oil & Gas sector, specifically focusing on the Indonesian and Malaysian contexts. Moreover, it offers valuable insights and understanding for industry practitioners