Pengaruh Good Corporate Governance terhadap Pengungkapan Sustainability Report ( Studi Empiris pada Perusahaan-Perusahaan yang Terdaftar di Bursa Efek Indonesia tahun 2017-2020 )

The Effect of Good Corporate Governance on Sustainability Report Disclosure ( Empirical Study on Companies Listed on The Indonesian Stock Exchange in 2017 - 2020)

Penelitian ini bertujuan untuk mengetahui pengaruh dewan direksi, komisaris independen, dan komite audit terhadap pengungkapan Sustainability Report pada perusahaan yang terdaftar di BEI tahun 2017 – 2020. Penelitian ini merupakan penelitian kuantitatif dengan metode pengambilan data menggunakan purposive sampling. Sumber data berasal dari laporan keuangan dan laporan keberlanjutan dari masing-masing perusahaan yang dapat diakses di website IDX dan website masing-masing perusahaan. Sampel penelitian ini ialah perusahaan non finansial yang terdaftar di BEI dan mempublikasikan sustainability report secara stand alone tahun 2017-2020. Teknik analisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan dewan direksi dan komite audit tidak berpengaruh terhadap sustainability report. Sedangkan komisaris independen berpengaruh negatif terhadap sustainability report. 

This study aims to understand the effect of board of director, independent commissions, and audit committees on the sustainability reports of companies registered with the IDX for the 2017–2020 year. This research is a quantitative study using purposive sampling as a method of data collection. Data source derived from the financial and sustainability report of each company that can be seen on the IDX website and the websites of each company. This study's sample consists of non-financial companies registered in BEI that publish sustainability reports on their own in stand-alone format for the years 2017–2020. The analysis technique uses multiple linerar regression. The study's findings indicate that the audit committee and director did not affected to the sustainability report disclosure. While, the independent commissioner have a negative impact on sustainability report disclosure.