Istianah, Miratul (2023) Pengaruh Karakteristik Perusahaan Dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report Pada Perusahaan Sub Sektor Batu Bara Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the effect of Company Characteristics and Good Corporate Governance on Disclosure of Sustainability Reports in Coal Subsector Companies Listed on the Indonesia Stock Exchange in 2019-2021. The dependent variable of this research is Disclosure of Sustainability Report. While the independent variables of the study are Profitability as measured by ROA, Leverage as measured by DER, Company Size, Independent Commissioner, and Audit Committee. The population in this study is 26 coal subsector companies that are registered on the IDX in 2019-2021. The sample in this study were 23 companies selected using a purposive sampling technique, with an observation period of 3 years, so that 69 company data were obtained. Data analysis used multiple linear regression analysis using SPSS 26. The results obtained from this study are that partially profitability, leverage, independent commissioners, and audit committees have no significant effect on sustainability report disclosure. Meanwhile, company size has a significant effect on the disclosure of the sustainability report. Simultaneous results show that profitability, leverage, firm size, independent commissioners, and audit committees have a significant effect on sustainability report disclosure.

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