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Email this article Pengaruh ukuran direksi, dewan komisaris independen, kepemimpinan ganda, jenis perusahaan, sustainability committee, aktivitas perusahaan, kepemilikan asing, dan struktur kepemilikan terhadap sustainability report
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh ukuran dewan direksi, dewan komisaris independen, kepemimpinan ganda, jenis perusahaan, sustainability committee, aktivitas perusahaan, kepemilikan asing, dan struktur kepemilikan terhadap pengungkapan sustainability report. Populasi penelitian adalah perusahaan-perusahaan di Asia yang mengikuti ASSRAT tahun 2018-2020. Teknik pengambilan sampel menggunakan purposive sampling dan terpilih 23 perusahaan dengan 69-unit analisis. Teknik pengumpulan data menggunakan dokumentasi serta teknik analisis statistik menggunakan deskriptif dengan alat analisis data IBM SPSS Statistics 23. Hasil penelitian menunjukkan bahwa ukuran dewan direksi, dewan komisaris independen, kepemimpinan ganda, jenis perusahaan, sustainability committee, aktivitas perusahaan, kepemilikan asing tidak berpengaruh terhadap pengungkapan sustainability report. Struktur kepemilikan berpengaruh negatif terhadap pengungkapan sustainability report. Saran untuk penelitian selanjutnya agar dapat menggunakan variabel lain yang diduga dapat mempengaruhi variabel sustainability report.
This study analyzes the effect of board size, independent board of commissioners, dual leadership, company type, sustainability committee, company activities, foreign ownership, and ownership structure on sustainability report disclosure. The research population is companies in Asia that participated in ASSRAT in 2018-2020. The sampling technique used purposive sampling and selected 23 companies with a 69-unit analysis. Data collection techniques used documentation and statistical analysis techniques using descriptive data analysis tools using IBM SPSS Statistics 23. The results showed that the size of the board of directors, independent board of commissioners, dual leadership, type of company, sustainability committee, company activity, and foreign ownership do not affect the disclosure sustainability report. Ownership structure has a negative effect on sustainability report disclosure—suggestions for further research to use other variables that are thought to affect the sustainability report variable.
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DOI: http://dx.doi.org/10.26623/jreb.v16i2.5925
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