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Pipit Purnamasari

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Open access Aug 2026

Corporate governance as a catalyst for sustainability reporting: Evidence from Indonesian listed banks

This study aims to examine the influence of corporate governance on sustainability reporting (SR) in the Indonesian banking sector. The main focus of this study is to evaluate how four key elements of corporate governance—institutional ownership, managerial ownership, audit committee, and board of commissioners—influen...

S. Sutarti, Desi Efrianti, M. S. Djanegara et al. · 0 citations

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