PENGARUH REPUTASI PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (STUDI PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2018-2020)

Abstract

This study aims to analyze the effect of profitability, leverage, media exposure, independent board of commissioners, and institutional ownership on disclosure of sustainability reports in financial sector companies listed on the Indonesia Stock Exchange in 2018-2020. Sustainability reports in this study were measured using the Sustainability Report Disclosure Index (SRDI) with the Global Reporting Initiative G4 guidelines. The research method used in this research is multiple regression analysis. The sample was determined using a purposive sampling method, with a total of 11 companies. The data used in this research is secondary data. Data collection techniques use documentation on www.idx.com and the company website. The research results show that profitability, leverage, media exposure, independent board of commissioners, and institutional ownership do not have a significant effect on sustainability report disclosure. The coefficient of determination is -0.154, which means the sustainability report is not influenced by these variables. This shows that there are variables outside the research that can explain the disclosure of sustainability reports