Pengaruh Audit Commitees, Profitability, Size of the Board of Directors, Frequency of Board of Commissioners Meetings terhadap Sustainability Report Disclosure pada Perusahaan Manufaktur Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023

Abstract

This study aims to determine the effect of audit committees, profitability, size of the board of directors, frequency of board of commissioners meetings on sustainability report disclosure in mining sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The population of this study were 84 mining sector manufacturing companies. The sampling method used is purposive sampling method, so that 31 sample companies are obtained for 3 years of observation (2021-2023) with 93 observations (observations). Research data obtained from sample companies downloaded from the Indonesia Stock Exchange website. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. The data analysis process carried out first is descriptive statistics, classical assumption test, multiple regression analysis and then hypothesis testing. The results showed that the size of the board of directors, the frequency of board meetings had a positive and significant effect on sustainability report disclosure. The audit committee, profitability has a negative and significant effect on sustainability report disclosure. The results of this study simultaneously audit committee, profitability, board size, frequency of board meetings have a simultaneous effect on sustainability report disclosure.