Pengaruh Keberadaan Assurance Provider, Corporate Governance, dan Tindakan Manajamen Laba terhadap Kualitas Keterbacaan Sustainability Reports pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024

Abstract

This study is aimed to determine the effect of the presence of an assurance provider, corporate governance with indicators of independent commissioner proportion, institutional ownership, and the presence of women on the board of directors, and earnings management practices on the readability quality of sustainability reports in primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. The sampling method used in this study is a purposive sampling method so that 17 companies have passed the selection with a total of 85 observations. The type of data used is secondary data with a data collection method through a documentation study from www.idx.com and the company’s official website. The data analysis method used was multiple linear regression analysis. The result of this study shows that the presence of an assurance provider and institutional ownership have a significant positive effect on the readability quality of sustainability reports, independent commissioner and women on the board of directors have a significant negative effect on readability quality of sustainability reports, and earnings management practices has no effect on readability quality of sustainability reports.