Pengaruh Karakteristik Dewan Komisaris dan Struktur Kepemilikan terhadap Pengungkapan Sustainable Development Goals (SDGS) pada Perusahaan Manufaktur yang terdaftar di Bei Tahun 2018-2021

Abstract

This research aims to determine the influence of board of commissioners' characteristics and ownership structure on the disclosure of sustainable development goals (SDGs) in listed manufacturing companies on the Indonesia Stock Exchange (BEI) from 2018 to 2021. This research is a causal research that utilizes population data from manufacturing companies listed on the BEI from 2018 to 2021. The sampling method used in this research is purposive sampling and acquired 17 companies as the sample with 68 observations. The results of this research showed that the size of the board of commissioners had a significant positive effect on the disclosure of sustainable development goals, the board of independent commissioners had a significant positive effect on the disclosure of sustainable development goals, managerial ownership had a significant positive effect on the disclosure of sustainable development goals, and institutional ownership had a significant positive effect on the disclosure of sustainable development goals . Simultantly the size of the board of commissioners, independent board of commissioners, managerial ownership, institutional ownership have a significant positive effect on the disclosure of sustainable development goals.