PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KUALITAS PELAPORAN KEBERLANJUTAN (Studi Empiris pada Perusahaan yang Terdaftar di Indeks Kompas 100 Bursa Efek Indonesia Tahun 2017-2021)

Abstract

This study aims to examine the association between corporate governance and sustainability reporting quality from companies listed on the Indonesian Stock Exchange's Kompas 100 Index for 2017-2021. The authors measure corporate governance using board governance variables (board size, board independence, board gender diversity, and board financial expertise) and audit committee attributes (audit committee size, audit committee expertise, and audit committee meetings). The authors measured sustainability reporting quality using a scoring system, which ranges between 0 and 4. The highest scores are achieved when sustainability reporting has assurance provided by one of the Big-4 companies or other auditing firms. The lowest score indicates no sustainability report. The study emphasizes the 58 companies listed on the Indonesian Stock Exchange's 2017-2021 Kompas Index of 100 using ordinal logistic regression technique.

The findings from this study reveal that board governance (board size, board independence, board gender diversity, board financial expertise) and audit committee attributes (audit committee size, audit finance expertise, and audit committee meetings) are significantly associated with sustainability reporting quality through corporate governance characteristics.