Pengaruh Corporate Governance Terhadap Kualitas Sustainability Reporting
DOI:
https://doi.org/10.30656/jak.v9i1.4060Abstrak
Laporan keberlanjutan merupakan bagian penting dari penilaian kinerja perusahaan. Studi ini dilakukan untuk memenuhi kajian atas pengaruh dari tata kelola perusahaan terhadap kualitas laporan keberlanjutan dengan indeks laporan keberlanjutan menggunakan six point scale yang dilatarbelakangi oleh perbedaan pemikiran dari peneliti sebelumnya. Penelitian ini menggunakan model regresi linear berganda yang akan dilakukan pada 232 perusahaan non-financial yang terdaftar pada Bursa Efek Indonesia. Penentuan sampel dalam penelitian menggunakan metode purposive sampling dan metode one shot dalam memperoleh data. Hasil dari penelitian ini memberikan kesimpulan yakni: hasil pengaruh negatif dan signifikan dari proporsi dewan komisaris independen pada kualitas sustainability reporting, hasil tidak berpengaruh dari pelatihan dewan komisaris pada kualitas sustainability reporting, serta hasil pengaruh negatif dan signifikan dari pengalaman dewan komisaris pada kualitas sustainability reporting.
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