Research Article
Institutional Ownership, Managerial Ownership, Financial Distress to Auditor Switching and Its Impact to Sustainability Disclosure
@INPROCEEDINGS{10.4108/eai.4-11-2022.2328635, author={Dharmendra Dharmendra and Tubagus Ismail and Lia Uzliawati and Imam Abu Hanifah}, title={Institutional Ownership, Managerial Ownership, Financial Distress to Auditor Switching and Its Impact to Sustainability Disclosure}, proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICOSTELM}, year={2023}, month={9}, keywords={corporate governance financial distress auditor switching sustainability disclosure}, doi={10.4108/eai.4-11-2022.2328635} }- Dharmendra Dharmendra
Tubagus Ismail
Lia Uzliawati
Imam Abu Hanifah
Year: 2023
Institutional Ownership, Managerial Ownership, Financial Distress to Auditor Switching and Its Impact to Sustainability Disclosure
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2328635
Abstract
This study's objective is to assess the effects of managerial ownership (MO), financial distress, and institutional ownership (IO) on sustainability report disclosures (SRD), with auditor switching acting as an intervening variable. Mining industry that are listed on the IDX from 2016 to 2018 is the research population. With the help of IBM SPSS 23.0 software, the logistic regression analysis is employed as a technique for analysis. The results shows that IO had a negative effect on SRD, while MO and financial distress does not affect SRD. IO intervening by auditor switching shows favourable outcomes that increased the power of SRD. In addition, MO and financial distress intervening by auditor switching does not affect SRD. Future research should concentrate on the degree of transparency and the standard of the content of sustainability reports by examine disclosure indicators associated with Global Reporting Initiative criteria.
