Pengaruh Independent Commissioners, Audit Committee, Profitability, dan Leverage, terhadap Sustainability Report Disclosure pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2023-2024

Abstract

This study aims to examine the effect of independent commissioners, audit committee, profitability, and leverage on sustainability report disclosure in Food and Beverage companies listed on the Indonesia Stock Exchange year 2023-2024. This research employs a quantitative approach. The population in this study consists of all F&B companies listed on the Indonesia Stock Exchange year 2023-2024. The sample was selected using purposive sampling, resulting in 34 companies, with 58 observational data points remaining after eliminating outliers. Data were collected through documentation techniques. The data analysis techniques used were descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing using IBM SPSS version 25. The results indicate that the audit committee and leverage have a positive effect on sustainability report disclosure, while independent commissioners and profitability have no significant effect on sustainability report disclosure.