Pengaruh Karakteristik Dewan Direksi, Firm Size dan Kepemilikan Institusional Terhadap Pengungkapan Sustainable Development Goals (SDGs) pada Perusahaan Pertambangan yang Terdaftar pada Bursa Efek Indonesia Tahun 2021-2023

Abstract

This study aims to examine the effect of board characteristics, firm size and institutional ownership on the disclosure of Sustainable Development Goals (SDGs) in mining companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling method used in this study was purposive sampling method and obtained a sample of 41 companies with 123 observations. The type of data used is secondary data with data collection methods through documentation studies from www.idx.com and the company's official website. The data analysis used is multiple linear regression analysis. The results of this study indicate that foreign board of directors, female board of directors, firm size and institutional ownership has a positive effect on Sustainable Development Goals (SDGs) in mining companies listed on the Indonesia Stock Exchange in 2021-2023.