Pengaruh Ukuran Perusahaan, Profitabilitas, dan Corporate Governance terhadap Pengungkapan Sustainability Report (Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020)

Abstract

This study aims to analyze the effect of firm size, profitability, audit committee, board of directors, and independent commissioners on sustainability report disclosure. In this study, the sustainability report was measured using the Sustainability Report Disclosure Index based on the GRI Standards. This research is motivated by the inconsistency in the results of previous studies on each independent variable to the dependent variable. This study uses secondary data, namely mining companies listed on the Indonesia Stock Exchange. The sample used was 11 mining companies listed on the Indonesia Stock Exchange for the 2018-2020 period through the purposive sampling method. The analytical method used is Multiple Linear Regression Analysis using SPSS 25.0 program. The results of this study indicate that the variables of firm size, profitability, and the board of directors have no effect on the disclosure of the sustainability report. The audit committee variable has a significant positive effect on the disclosure of the sustainability report. While the independent board of commissioners variable has a significant negative effect on the disclosure of the sustainability report.