The Influence of Company Characteristics and Good Corporate Governance on the Quality of Sustainability Report Disclosure (In Banking Companies Listed on the IDX in 2020-2023)
1Nira nur Jainah, 2Wiwik Utami,
1,2Faculty of Economics and Business, Mercu Buana University
https://doi.org/10.47191/jefms/v7-i8-53ABSTRACT:
The aim of this research is to investigate and evaluate the potential influence of company size, profitability, and audit committee on the level of transparency of sustainability reports in banking companies listed on the Indonesia Stock Exchange between 2020 and 2022. This research uses Sustainability Report as an independent variable and Company Size , Profitability, Institutional Ownership, and Audit Committee as dependent factors. The approach used in this research to determine the sample was purposive sampling, consisting of 38 samples of banking companies from financial reports and sustainability reports on the Indonesia Stock Exchange for three consecutive years from 2020–2022. The analysis method in this research uses statistical methods assisted by Eviews 12. The research results show that company size and institutional ownership have a significant effect on sustainability report disclosures, while profitability and audit committees are not significant on sustainability report disclosures.
KEYWORDS:
The Influence of Company Characteristics, Good Corporate Governance, Quality of Sustainability Report Disclosure.
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