PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KOMITE AUDIT, DAN DEWAN DIREKSI TERHADAP LAPORAN KEBERLANJUTAN

Widya Indriani; Hermanto Hermanto

doi:10.35906/jep.v10i2.2120

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KOMITE AUDIT, DAN DEWAN DIREKSI TERHADAP LAPORAN KEBERLANJUTAN

Widya Indriani, Hermanto Hermanto

Abstract

ABSTRAK

Laporan keberlanjutan merupakan aspek krusial seorang investor akan menamamkan modalnya. Perusahaan yang terdaftar pada indeks SRI-KEHATI yang berfokus pada keberlanjutan lingkungan dan sosial, cenderung mendapatkan penilaian positif dari para stakeholders. Kajian ini memiliki tujuan mengetahui pengaruh antara profitabilitas, ukuran perusahaan, komite audit, dan dewan direksi dengan laporan keberlanjutan. Penelitian ini menggunakan populasi perusahaan yang konsisten terdaftar di indeks SRI-KEHATI pada BEI selama 2018 sampai 2023, informasi pada penelitian ini berasal dari annual report dan sustainability report. Purposive sampling sebagai teknik pengambilan sampel pada kajian ini dengan penggunaan data sekunder dengan total sebanyak 48 data dari 8 perusahaan yang terdaftar terus-menurus di indeks SRI-KEHATI selama tahun 2018 sampai 2023. Penelitian ini dianalisis menggunakan regresi linear berganda melalui aplikasi pengolahan data SPSS. Kajian ini menghasilkan ukuran perusahaan dapat mempengaruhi laporan keberlanjutan secara positif dan signifikan, profitabilitas dan dewan direksi berpengaruh negatif signifikan pada laporan keberlanjutan, serta komite audit tidak memiliki pengaruh terhadap laporan keberlanjutan.

Kata Kunci: Profitabilitas, Ukuran Perusahaan, Komite Audit, Dewan Direksi, Laporan Keberlanjutan.

ABSTRACT

Sustainability reporting is a crucial aspect of an investor's investment. Companies listed on the SRI-KEHATI index, which focus on environmental and social sustainability, tend to get positive assessments from stakeholders. This study aims to determine the influence of profitability, company size, audit committee, and board of directors on sustainability reports. This study uses a population of companies that are consistently listed on the SRI-KEHATI index on the IDX from 2018 to 2023, information in this study comes from annual reports and sustainability reports. Purposive sampling as a sampling technique in this study with the use of secondary data with a total of 48 data from 8 companies that are continuously listed on the SRI-KEHATI index from 2018 to 2023. This study was analyzed using multiple linear regression through the SPSS data processing application. This study results that company size can positively and significantly affect sustainability reports, profitability and the board of directors have a significant negative effect on sustainability reports, and the audit committee has no effect on sustainability reports.

Keywords: Profitability, Company Size, Audit Committee, Board of Directors, Sustainability Reports.

Full Text:

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References

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