The Influence of Corporate Governance Mechanisms on The Disclosure of Sustainability Reports in Companies with The Sri-Kehati Index

Yaika Fadlila Prima, Noto Pamungkas

Abstract


The purpose of this study is to find empirical evidence and determine the influence of the board of commissioners, managerial ownership, institutional ownership, and audit committee on the disclosure of sustainability reports on companies with the Sri-Kehati index listed on the Indonesia Stock Exchange (IDX) for 2020-2022. The sample used in the study amounted to 101 data from 35 companies selected by purposive sampling techniques. The type of data used is secondary data obtained from annual reports and corporate sustainability reports obtained through the official IDX website and the company. The data analysis technique used is multiple linear regression analysis. The results showed that the variables of the board of commissioners, institutional ownership and audit committee affected the disclosure of sustainability reports, while managerial ownership did not affect the disclosure of sustainability reports.

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References


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