Pengaruh Leverage, Ukuran Perusahaan, Kepemilikan Institusional, dan Pertumbuhan Perusahaan terhadap Sustainability Report dengan Dewan Direksi sebagai Variabel Moderating pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2021

Abstract

Since the issue regarding CSR has grown, company activities are not only based on economic aspect bu/ also social and environmental aspects. These three aspects can be realized through disclosure of social and environmental responsibilities in the form of a sustainability report, which is presented separately from the annual report. This research aims to test the effects of leverage, firm size, institutional ownership and firm growth on sustainability reports with board of directors as a moderating variable in mining companies listed on Indonesia Stock Exchange from 2014-2021. The population consists of 52 mining companies listed on the Indonesia Stock Exchange. Samples are taken using purposive sampling. Based on the determined criteria, 10 companies are taken as samples so the total observation is 80. Data obtained are processed using Eviews statistical tool. The research results indicate that: (I) leverage has a positive and significant effect on sustainability report, (2) firm size has a positive and insignificant effect on sustainability report, (3) institutional ownership has a positive and significant effect on sustainability report, (4) firm growth has a negative and insignificant effect on sustainability report, (5) board of directors cannot strengthen the effect of leverage and firm size on sustainability report, (6) board of directors can strengthen the effect of institutional ownership and firm growth on sustainability report.