The role of corporate posture as moderation of relationships among the antecedents of sustainability reporting disclosure in Indonesia

Figures & data

Figure 1. Conceptual framework.

Table 1. Results of direct effects of Group 1

No.	Variable	Indicator	Group average 1	Group average 2
1	Firm Size (X2)	Assets (X2.1)	31,179,800,000,000	38,232,200,000,000
		Sales (X2.2)	1,744,000,000,000	15,812,000,000,000
		Employees (X2.3)	6673.6	9039,045
2	Ownership Structure (X3)	Government Ownership (X3.1)	0.0501	0.1223
		Institutional Ownership (X3.2)	0.2099	0.1688
		Management Ownership (X3.3)	0.5187	0.4523
		Foreign Ownership (X3.4)	0.1679	0.2385
3	Board Qualification & Experience		0.9333	0.9409
4	Sustainability Reporting Regulations		0.3333	0.4918
5	Sustainability Reporting Disclosure		0.3023	0.2635

Figure 2. SEM Analysis Group 1 & Group 2.

Table 2. Difference test Group 1 and Group 2

No.	Connection	Path Coefficient (P-value)		p-value Moderation Test	Decision
		Group 1	Group 2
1.	Firm Size (X1) → Sustainability Reporting Disclosures (Y)	0.13 (0.014)	0.14 (0.013)	0.941	Not a moderating variable
2.	Ownership Structure (X2) → Sustainability Reporting Disclosures (Y)	0.08 (0.281)	0.22 (0.001)	0.044	Corporate Posture as moderation (strengthening)
3.	Board Qualification & Experience (X3) → Sustainability Reporting Disclosures (Y)	0.06 (0.144)	0.26 (0.011)	0.047	Corporate Posture as moderation (strengthening)
4.	Sustainability Reporting Regulations (X4) → Sustainability Reporting Disclosures (Y)	0.27 (0.001)	0.44 (0.001)	0.040	Corporate Posture as moderation (strengthening)