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Article
Publication date: 11 October 2021

Nurmadi Harsa Sumarta, Mugi Rahardjo, Kingkin Kurnia Trio Satriya, Edy Supriyono and Prihatnolo Gandhi Amidjaya

This paper aims to find empirical evidence of bank ownership structures on bank reputation through the mediating role of sustainability reporting (SR) in Indonesian banking sector.

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Abstract

Purpose

This paper aims to find empirical evidence of bank ownership structures on bank reputation through the mediating role of sustainability reporting (SR) in Indonesian banking sector.

Design/methodology/approach

This paper uses purposive sampling to obtain 279 observations from 43 listed banks in Indonesia Stock Exchange during 2012–2018. This study uses structure equation modelling analysis in the AMOS software and intervening test from the Sobel test to investigate the direct and indirect effect in this research model.

Findings

The empirical results evidence: foreign, government and public ownership exhibit significant positive effect on SR but not with family ownership; SR positively affects bank reputation; SR appears as a mediator in which foreign, government and public ownership have a positive effect on the bank reputation through the indirect effect of SR while family ownership exhibits insignificant result.

Practical implications

The practical contribution of this study is that SR is proven to increase bank reputation through the legitimation from the public, so the management must properly pay attention by publishing this report.

Originality/value

This study provides several novelties to the literature: SR is used as a mediator in the relationships between bank ownership and reputation in which there is very limited studies investigating these aspects, especially in Indonesia. In addition, most SR studies in Indonesia still focus on SR determinants rather than its impact; customer deposits are used as a measurement basis of the bank reputation as it reflects better the trust and perception of the market so that it is relevant with the reputation level.

Details

Social Responsibility Journal, vol. 19 no. 6
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 2 December 2019

Prihatnolo Gandhi Amidjaya and Ari Kuncara Widagdo

The purpose of this paper is to find empirical evidence of ownership structure and corporate governance (CG) effect on sustainability reporting in Indonesian listed banks. The…

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Abstract

Purpose

The purpose of this paper is to find empirical evidence of ownership structure and corporate governance (CG) effect on sustainability reporting in Indonesian listed banks. The study also tries to describe sustainability reporting disclosure practice.

Design/methodology/approach

The authors analyze balanced panel data with a total of 155 observations from 2012 to 2016 using panel data regression.

Findings

The findings present empirical evidence that sustainability reporting in Indonesian listed banks is still low. CG, foreign ownership and family ownership positively influence sustainability reporting. Further, the authors find that family ownership weakens the effect of CG while foreign ownership has no significant moderating role. Digital banking is not a significant determinant and OJK sustainable finance roadmap is evidenced to have no impression on bank intention to produce sustainability report.

Research limitations/implications

The use of content analysis method for variable measurement may contain subjectivity substance from the researcher’s perspective. Further research works need confirmation from independent parties with expertise in this subject. Further research works can also implement the mixed method by combining quantitative and qualitative approach to gain better quality.

Practical implications

The result of this study underlines the need for sustainability reporting improvement, followed by suggestions for Indonesian banking regulator.

Originality/value

This paper provides a description of Indonesian banks sustainability reporting and evidence of CG and controlling owner’s role in its practice. The research presents a novelty, examining the role of digital banking as determinant.

Details

Journal of Applied Accounting Research, vol. 21 no. 2
Type: Research Article
ISSN: 0967-5426

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