PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP SUSTAINABILITY REPORTING DISCLOSURE

Ridho, Muhammad (2024) PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP SUSTAINABILITY REPORTING DISCLOSURE. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

Sustainability reporting disclosure basically aims to prove the company's commitment to carrying out its social and environmental responsibilities. This research aims to determine the influence of the board of directors, independent board of commissioners, audit committee, profitability, leverage, and company size on sustainability reporting disclosure. This research uses secondary data in the form of annual reports and sustainability reports. This research uses a quantitative research approach with secondary data. The population in this research are energy sector companies listed on the Indonesia Stock Exchange in the 2020–2022 period that publish annual reports and sustainability reports. The sampling technique in this research was carried out using a purposive sampling technique, and the research samples obtained were from 22 companies. The analysis technique used is panel data regression testing using data processing software, namely Eviews 12. The results of this research show that the board of directors variable has no effect on sustainability reporting disclosure, the independent board of commissioners has no effect on sustainability reporting disclosure, the audit committee has no effect on sustainability reporting disclosure, profitability has no effect on sustainability reporting disclosure, leverage has no effect on sustainability reporting disclosure, and company size has a positive effect on sustainability reporting disclosure.

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