PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN DENGAN INDEKS SRI-KEHATI

Abstract

The aim of this research is to find empirical evidence and determine the influence of the board of commissioners, managerial ownership, institutional ownership, and audit committee on the disclosure of sustainability reports in companies with the Sri-Kehati index listed on the Indonesia Stock Exchange (BEI) in 2020–2022. The sample used in the research consisted of 101 data points from 35 companies selected using the purposive sampling technique. The type of data used is secondary data obtained from annual reports and company sustainability reports obtained through the official IDX and company websites. Multiple linear regression analysis is the data analysis technique used. The research results show that the variables of the board of commissioners, institutional ownership, and audit committee have an effect on sustainability report disclosure, while managerial ownership has no effect on sustainability report disclosure.