Analisis Pengaruh Kepemilikan Institusional, Komite Audit, Profitabilitas, Ukuran Perusahaan, dan Dewan Komisaris terhadap Publikasi Sustainability Report (Studi Empiris pada Perusahaan-Perusahaan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022)

Abstract

This study analyzes the influence of institutional ownership, audit committees, profitability, company size, and boards of commissioners on the sustainability reports of infrastructure companies listed on the Indonesia Stock Exchange for the period 2018-2022. This study is a quantitative data-based, associative research, and the data used are financial statements and audited components of infrastructure companies obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. In this study, the research population consisted of 69 companies. The research sample was determined using purposive sampling, resulting in 43 companies with 5 observation periods, totaling 215 observations. The data was analyzed using SPSS version 27, and the analytical technique employed was multiple linear regression analysis. The results of this study indicate that the audit committee has no significant effect on the publication of sustainability reports, while company size and the board of commissioners have a significant effect on the publication of sustainability reports. Institutional ownership and profitability, however, have no effect on the publication of sustainability reports. Institutional ownership, the audit committee, profitability, company size, and the board of commissioners have a significant simultaneous effect on sustainability reports.