Influence Of The Board Of Commissioners, Committees Audits, And Company Size On Sustainability Reporting

Abstract

Sustainability reporting is an important global trend but its implementation is still limited in Indonesia. Previous studies have shown inconsistent results regarding the influence of these variables on sustainability reporting. This study replicates and updates previous studies using the latest data. The goal is to provide a better understanding of the factors that affect the disclosure of sustainability reporting in Indonesia companies, considering the importance of sustainability reporting in encouraging sustainable development. This study examines the influence of the board of commissioners, audit committee, and company size on sustainability reporting. This type of research uses quantitative by testing research instruments and using multiple linear regression analysis. This study used 22 coal companies listed on the IDX in 2020-2022. And those who meet the criteria are 18 coal companies. The data is taken from the Company's annual report and sustainability report data from 2020-2022. The data obtained is then processed and analyzed using the Eviews application. The probability value of the variable of the board of commissioners is 0.0104 < 0.05, the variable of the audit committee is 0.7967 > 0.05, and the variable of the company size is 0.0027 < 0.05. The results of this study show that the board of commissioners and the size of the company have a significant influence on sustainability reporting while the audit committee does not have a significant influence on sustainability reporting.