Ifa Wasiatun Hikmah, 7211418073 (2022) DETERMINAN PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

The sustainability report is a report used by companies to transparently disclose their economic, environmental, and social impacts on society and as a means of accountability to stakeholders. Sustainability report disclosure is a form of the company’s concern for sustainability. The purpose of this study was to determine the effect of firm size, profitability, audit committee, independent commissioner, and board of directors on the sustainability report of state-owned companies in Indonesia. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2018-2020. Sample selection was conducted using purposive sampling method. The sample in this study amounted to 18 companies with 48 units of analysis. This study uses secondary data obtained from financial reports and sustainability reports. The analytical method used panel data regression analysis with the selected research model Fixed Effect Model (FEM) using the E-views 9 research tool. The results of this study indicate that the firm size has a positive effect on sustainability report disclosure. Profitability has a negative effect on sustainability report disclosure. In addition, audit committee, independent commissioners, and board of directors have no effect on sustainability report disclosure. The coefficient of determination of this study is 0.72, which means that 72% of the sustainability report disclosure can be explained by independent variables. Based on the research results, companies are advised not only to create large profits, but companies must pay attention to their social and environmental responsibilities. Further research can use other proxies, such as audit committee variable with audit committee independence while board of directors variable with number of members of the board of directors and further researchers can expand the sample by using a sample of all sectors of companies listed on the IDX so that the research results are maximized.

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