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The Influence of Board of Commissioners’ Compensation, Human Capital, and Green Innovation on Sustainability Reporting Ratings: Evidence from Indonesia

Journal of Islamic Economics and Business · Vol. 6 No. 1 (2026) · hlm. 178–199

DOI
10.15575/jieb.v6i1.53899
ISSN
2798-4834, 2798-8562
Terbit
2026-09-17
Penerbit
Fakultas Ekonomi dan Bisnis Islam
Bahasa
eng
Lisensi
creativecommons.org/licenses/by-sa/4.0

Abstrak

Sustainability reporting has become an important mechanism for demonstrating corporate accountability and transparency. However, maintaining high sustainability reporting ratings requires more than formal compliance and may depend on governance incentives, organizational capabilities, and substantive environmental initiatives. This study examines the influence of board compensation, human capital, and green innovation on sustainability reporting ratings among companies participating in the Asia Sustainability Reporting Rating (ASRRAT) in Indonesia. Using a quantitative approach, this study analyzes 69 firm-year observations from 23 companies that consistently participated in ASRRAT during 2021–2023. Data were obtained from annual reports and sustainability reports and analyzed using ordinal logistic regression. The results show that board compensation has a positive and significant effect on ASRRAT ratings. Human capital also has a positive and significant effect, while green innovation demonstrates a positive and significant effect. These findings indicate that stronger governance incentives, greater investment in human capital, and substantive green innovation are associated with a higher likelihood of achieving superior sustainability reporting ratings. The study contributes to the sustainability reporting literature by integrating governance incentives, organizational capabilities, and green innovation within a single empirical framework. The findings suggest that companies can strengthen sustainability reporting performance by aligning board incentives with responsible oversight, developing human capital capabilities, and implementing measurable environmental innovations.

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  • Padjadjaran University
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Dedik BudiantaAfiliasi tidak diketahui2
Oktaviani OktavianiAfiliasi tidak diketahui2
Fitra GustiarAfiliasi tidak diketahui2
Rofiqoh Purnama RiaAfiliasi tidak diketahui2
MuliadinAfiliasi tidak diketahui1
Rahma MusyawarahAfiliasi tidak diketahui1
HasriyantiAfiliasi tidak diketahui1
Fediyatun MuntazarahAfiliasi tidak diketahui1
SumarmiAfiliasi tidak diketahui1
FikrindaAfiliasi tidak diketahui1
Ade KumalasariUniversitas Jambi1
Sri WinarniPadjadjaran University1
RohatiAfiliasi tidak diketahui1
Ilham FalaniAfiliasi tidak diketahui1
Hendarji SuryantoroAfiliasi tidak diketahui1
Ela IrnandaAfiliasi tidak diketahui1
Siti KustinahAfiliasi tidak diketahui1
Novi SusyaniAfiliasi tidak diketahui1
Anton SujarwoAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.uinsgd.ac.id/index.php/jieb/oai, pertama di-harvest 7 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">The Influence of Board of Commissioners’ Compensation, Human Capital, and Green Innovation on Sustainability Reporting Ratings: Evidence from Indonesia</dc:title>
	<dc:creator>Dwi Jayanti</dc:creator>
	<dc:creator>Marlina</dc:creator>
	<dc:subject xml:lang="en-US">ASRRAT</dc:subject>
	<dc:subject xml:lang="en-US"> Corporate Governance</dc:subject>
	<dc:subject xml:lang="en-US">Environmental Innovation</dc:subject>
	<dc:subject xml:lang="en-US">Organizational Capabilities</dc:subject>
	<dc:subject xml:lang="en-US">Sustainability Reporting Quality</dc:subject>
	<dc:description xml:lang="en-US">Sustainability reporting has become an important mechanism for demonstrating corporate accountability and transparency. However, maintaining high sustainability reporting ratings requires more than formal compliance and may depend on governance incentives, organizational capabilities, and substantive environmental initiatives. This study examines the influence of board compensation, human capital, and green innovation on sustainability reporting ratings among companies participating in the Asia Sustainability Reporting Rating (ASRRAT) in Indonesia. Using a quantitative approach, this study analyzes 69 firm-year observations from 23 companies that consistently participated in ASRRAT during 2021–2023. Data were obtained from annual reports and sustainability reports and analyzed using ordinal logistic regression. The results show that board compensation has a positive and significant effect on ASRRAT ratings. Human capital also has a positive and significant effect, while green innovation demonstrates a positive and significant effect. These findings indicate that stronger governance incentives, greater investment in human capital, and substantive green innovation are associated with a higher likelihood of achieving superior sustainability reporting ratings. The study contributes to the sustainability reporting literature by integrating governance incentives, organizational capabilities, and green innovation within a single empirical framework. The findings suggest that companies can strengthen sustainability reporting performance by aligning board incentives with responsible oversight, developing human capital capabilities, and implementing measurable environmental innovations.</dc:description>
	<dc:publisher xml:lang="en-US">Fakultas Ekonomi dan Bisnis Islam</dc:publisher>
	<dc:date>2026-09-17</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.uinsgd.ac.id/index.php/jieb/article/view/53899</dc:identifier>
	<dc:identifier>10.15575/jieb.v6i1.53899</dc:identifier>
	<dc:source xml:lang="en-US">Journal of Islamic Economics and Business; Vol. 6 No. 1 (2026): JIEB: Journal of Islamic Economics and Business; 178-199</dc:source>
	<dc:source>2798-4834</dc:source>
	<dc:source>2798-8562</dc:source>
	<dc:source>10.15575/jieb.v6i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.uinsgd.ac.id/index.php/jieb/article/view/53899/17194</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 Dwi Jayanti, Marlina (Author)</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>