Pengaruh Ukuran Dewan Direksi, Kepemilikan Institusional, Ukuran Perusahaan dan Kinerja Lingkungan terhadap Sustainability Report Disclosure pada Perusahaan Pertambangan dan Energi yang Terdaftar di Bursa Efek Indonesia periode 2021-2023

Abstract

This study aims to analyze the effect of board size, institutional ownership, firm size, and environmental performance on sustainability report disclosure in mining and energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This research employs a quantitative associative approach using secondary data obtained from annual reports, financial statements, and sustainability reports published on the official IDX website and the respective company websites. The sample was selected using a purposive sampling method, resulting in 87 observations from 29 companies. Data analysis was conducted using a panel data regression model with the assistance of EViews software. The results show that simultaneously, all independent variables have a significant effect on sustainability report disclosure. Partially, firm size and environmental performance have a positive and significant influence, while board size and institutional ownership do not have a significant effect on sustainability report disclosure.