Determinan Kualitas Pengungkapan Sustainability Report Pada Industri Basic Materials di Bursa Efek Indonesia

Abstract

This study aims to determine the influence of board size, board gender diversity, firm size, and institutional ownership on the quality of sustainability report disclosures in the basic materials industry listed on the Indonesia Stock Exchange. This is an associative study using a quantitative approach. The data used were obtained from the annual reports and sustainability reports of companies published on the official website of the Indonesia Stock Exchange and the official websites of the companies during the study period. The population of this study consists of companies in the basic materials sector listed on the Indonesia Stock Exchange from 2021 to 2023, totaling 93 companies. Based on the predetermined sample criteria, the number of companies sampled in this study is 21. The data analysis method used is multiple linear regression on panel data using the Eviews application. The results of this study indicate that, partially, board size has a positive but not significant effect on the quality of sustainability report disclosures, board gender diversity has a positive and significant effect on the quality of sustainability report disclosures, firm size has a positive but not significant effect on the quality of sustainability report disclosures, and institutional ownership has a positive and significant effect on the quality of sustainability report disclosures.