Pengaruh Kinerja Keuangan, Good Corporate Governance, Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report Pada Perusahaan Sektor Energi Yang Terdaftar Dalam Bursa Efek Indonesia Periode 2020-2023

Artie, Dea Dwi (2023) Pengaruh Kinerja Keuangan, Good Corporate Governance, Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report Pada Perusahaan Sektor Energi Yang Terdaftar Dalam Bursa Efek Indonesia Periode 2020-2023. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

The purpose of sustainability report is to show the companies commitment to carrying out its social and environmental responsibilities. This research was conducted to determine the influence of financial performance, good corporate governance, and firm size on disclosure of sustainability reports. The data source in this research uses secondary data obtained from annual reports and sustainability reports of energy sector companies listed on IDX for the 2020-2022 period, with data collection techniques using the purposive sampling method. A total of companies with a total sample of 50 companies used. The data analysis method used a multiple regression model using Eviews 12 software. The results of this research show that profitability as proxied by Return on Assets (ROA) has a positive and significant effect on the sustainability report which is proxied by (SR), and leverage as a proxy for the Debt Equity Ratio (DER) has a positive and significant effect on the disclosure of the sustainability report (SR), audit committee as a proxy for audit committee size (UDIT) has a positive and significant effect on disclosure of sustainability report (SR), independent commissioner as proxied by the proportion of independent commissioners (PKI) have no effect on sustainability report (SR), and firm size (SIZE) has a poritive and significant effect on sustainability report (SR).

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