| NIM | C1I021020 |
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| Namamhs | SANURLITA ALIRA PRATIKNYO |
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| Judul Artikel | THE EFFECT OF CORPORATE GOVERNANCE AND SUSTAINABILITY REPORTING ON FIRM PERFORMANCE IN SUSTAINABLE TOURISM: EVIDENCE FROM ASEAN REGION |
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| Abstrak (Bhs. Indonesia) | Penelitian ini menganalisis pengaruh tata kelola perusahaan dan pelaporan keberlanjutan terhadap kinerja perusahaan pariwisata di ASEAN, khususnya Indonesia, Malaysia, dan Filipina pada 2021–2023. Variabel yang diteliti meliputi ukuran dewan direksi, dewan independen, komite audit, laporan keberlanjutan, serta ukuran perusahaan dan leverage sebagai variabel kontrol, dengan kerangka teori agency dan stakeholder. Metode kuantitatif digunakan dengan data sekunder dari laporan tahunan, sampel purposive sebanyak 156 perusahaan, dan analisis menggunakan Panel Estimated Generalized Least Squares (EGLS). Hasil menunjukkan ukuran dewan direksi dan leverage berpengaruh negatif signifikan terhadap kinerja, sedangkan ukuran perusahaan berpengaruh positif signifikan. Dewan independen, komite audit, dan laporan keberlanjutan berpengaruh negatif atau positif namun tidak signifikan. Implikasi penelitian menegaskan pentingnya konteks dalam tata kelola perusahaan pariwisata berkelanjutan, dengan rekomendasi menghindari pembesaran dewan yang berlebihan, memperkuat peran dewan independen, serta menyesuaikan pelaporan keberlanjutan dengan kapasitas sumber daya. Peningkatan kualitas tata kelola dan praktik keberlanjutan diyakini dapat meningkatkan transparansi, keandalan laporan keuangan, kepercayaan investor, dan kinerja jangka panjang perusahaan pariwisata di kawasan ASEAN. |
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| Abtrak (Bhs. Inggris) | This study examines the impact of corporate governance and sustainability reporting on firm performance in the sustainable tourism sector across Indonesia, Malaysia, and the Philippines from 2021 to 2023. Key variables include board size, independent board size, audit committee, sustainability reporting, firm size, and leverage, based on agency and stakeholder theories. Using quantitative analysis of secondary data from 156 purposively selected companies and Panel Estimated Generalized Least Squares (EGLS), results show that larger board size and higher leverage significantly reduce firm performance, while firm size positively affects it. Independent board size, audit committee, and sustainability reporting have no significant effect. The findings suggest that effective governance depends on context, recommending firms avoid merely increasing board or committee size to maintain efficiency. Instead, firms should enhance board composition, empower independent directors, and keep audit committees small and skilled. Sustainability reporting is important for transparency but should align with resource capacity and governance structure. Improving governance and sustainability practices can boost transparency, investor confidence, and long-term performance in ASEAN’s sustainable tourism industry. |
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| Kata kunci | Firm Performance, Corporate Governance, Sustainability Reporting, Agency Theory, Stakeholder Theory |
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| Pembimbing 1 | KIKY SRIREJEKI |
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| Pembimbing 2 | |
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| Pembimbing 3 | |
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| Tahun | 2025 |
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| Jumlah Halaman | 16 |
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| Tgl. Entri | 2025-06-19 15:06:24.485499 |
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