Sustainability Reporting: Pengaruhnya Terhadap Karakteristik Dewan dan Investor Kelembagaan pada Perusahaan Infrastruktur Tahun 2019-2022
DOI:
https://doi.org/10.56456/jebdeker.v5i1.800Keywords:
Board Size, Gender diversity, Investor Kelembagaan, Sustainability ReportingAbstract
Penelitian ini bermula dari kepentingan perusahaan dalam melakukan pengungkapan serta pertanggungjawaban kepada pemangku kepentingan eksternal dan internal untuk kegiatan perusahaan menuju pembangunan berkelanjutan. Penelitian ini mengamati 39 perusahaan dengan sampel sebanyak 121 sampel firm-years dalam lingkup sektor infrastruktur untuk menganalisa mengenai pelaporan dari pada sustainability. Berdasarkan hasil temuan dapat disimpulkan variabel board size tidak memiliki pengaruh terhadap sustainability reporting. Sedangkan gender diversity memiliki pengaruh positif terhadap sustainability reporting, dan investor kelembagaan memiliki pengaruh negatif terhadap sustainability reporting. Pada akhirnya, penelitian ini dapat memberikan kontribusi dalam kaitannya dengan sustainability reporting yang tidak hanya dipengaruhi oleh faktor internal perusahaan tetapi juga oleh faktor eksternal (investor).
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