The Role Moderating of Industrial Competition in The Effect Of Corporate Governance and Risk Management on Sustainability Performance
DOI:
https://doi.org/10.35310/jass.v7i01.1429Keywords:
Industrial Competition; corporate governance; risk management; sustainability performanceAbstract
This research aims to examine and analyze the role of industrial competition in moderating the relationship between corporate governance and risk management and sustainability. This type of research is associative quantitative. The population is industrial companies listed on the Indonesia Stock Exchange in 2017-2021, with sample 33 industrial companies. Determination of number of samples uses purposive sampling method. The hypothesis was tested using eviews 10 program with panel data regression and Moderated Regression Analysis (MRA). The research results show that governance has no effect on sustainability performance, but risk management has an effect on sustainability performance. Meanwhile, Industrial Competition strengthens the relationship between governance and sustainability performance and Industrial Competition weakens the relationship between risk management and sustainability performance
References
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Anning-Dorson, T. (2016). Organisational culture and leadership as mediators of service innovation and firm competitiveness: a study of an emerging economy. International Journal of Innovation Management, 20(07), 1650064.
Aras, G., & Crowther, D. (2008). Governance and sustainability: An investigation into the relationship between corporate governance and corporate sustainability. Management Decision, 46(3), 433-448.
Aryani, C. S. (2019). PENERAPAN GREEN BANKING PADA KINERJA PT BANK MUAMALAT INDONESIA (Studi Pada PT Bank Muamalat). In Fakultas Ekonomi Dan Bisnis Universitas Islam Negeri Raden Intan Lampung. Universitas Islam Negeri Raden Intan Lampung.
Atkinson, AA.,. Kaplan, R.S., Matsumura, E.M., & and Young, S.M. (2012). Management Accounting, Information for Decision-Making and Strategy Execution. 6th ed. New Jersey: Pearson
Attar, D., & Islahuddin, M. S. (2014). Pengaruh penerapan manajemen risiko terhadap kinerja keuangan perbankan yang terdaftar di Bursa Efek Indonesia. Jurnal Administrasi Akuntansi: Program Pascasarjana Unsyiah, 3(1).
Hasbi, H., Moeljadi, M., Noermijati, N., & Rofiq, A. (2021). Effect of strength of the external environment and Islamic business ethics on the performance of Islamic finance companies with intellectual capital mediation. Management Science Letters, 11(3), 993-1002.
Hery. (2016). Analisa Laporan Keuangan, Integrated And Comprehensive Edotion. Gramedia Widiasara Indonesia. Jakarta.
Holiawati, H , Murwaningsari, E., & Mayangsari, S. (2020). RISK MANAGEMENT, CORPORATE GOVERNANCE AND CORPORATE SUSTAINABILITY PERFORMANCE. South East Asia Journal of Contemporary Business, Economics and Law, Vol. 21, Issue 5.
Kaplan, Robert S. dan David P. Norton. (1996). Translating Strategy into Action The Balanced Skorcard. USA: President &Fellows of Harvard College.
Lubin, D. A., and D.C. Esty. (2010). The Sustainability Imperative. Harvard Business Review, 88 (5), 42–50.
Mappamiring, M. (2015). Strategi Diversifikasi Dan Komitmen Tatakelola Perusahaan Berdasarkan Kinerja Dan Keberlanjutan Pada Perbankan Syariah Di Kota Makassar. Jurnal Manajemen, 19(3), 387-397.
Shad, M. K., Lai, F. W., Fatt, C. L., Klemeš, J. J., & Bokhari, A. (2019). Integrating sustainability reporting into enterprise risk management and its relationship with business performance: A conceptual framework. Journal of Cleaner production, 208, 415-425.
Siswanti, I., Salim, U., Sukoharsono, E. G., & Aisjah, S. (2017). The impact of Islamic corporate governance, Islamic intellectual capital and Islamic financial performance on sustainable business Islamic banks. International Journal of Economics and Financial Issues, 7(4), 316-323.
Syuhada, A., Yusnaini, Y., & Meirawati, E. (2019). PENGARUH GOOD CORPORATE GOVERNANCE DANPROFITABILITAS TERHADAP TAX AVOIDANCEPADA SEKTOR PERTAMBANGAN. AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI , 127-140.
Ye, K., Zhu, W., Shan, Y., & Li, S. (2015). Effects of market competition on the sustainability performance of the construction industry: China case. Journal of Construction Engineering and Management, 141(9), 04015025.
Yudianto, I., Mulyani, S., Fahmi, M., & Winarningsih, S. (2021). The influence of enterprise risk management implementation and internal audit quality on universities’ performance in Indonesia. Journal of Southwest Jiaotong University, 56(2).
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Published
2025-06-30
How to Cite
Oktavianna, R., Holiawati, H., & Ruhiyat, E. (2025). The Role Moderating of Industrial Competition in The Effect Of Corporate Governance and Risk Management on Sustainability Performance. JASS (Journal of Accounting for Sustainable Society), 7(01). https://doi.org/10.35310/jass.v7i01.1429
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