The Influence Of Institutional Ownership, Independent Board Of Commissioners, And Board Of Directors On Sustainability Reporting Profitability As A Moderation
Keywords:
Institusional Ownership, Independent board of commissioners , Number of Board of Directors, sustainability repportAbstract
The purpose of this study is to empirically prove the influence of Corporate Governance on Sustainability Reporting (In Mining Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2021 Period) The population of this study includes all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The type of data used is secondary data obtained from the official website of each mining company. The analytical method used is logical regression analysis of panel data. The results showed that institutional ownership and the Board of Independent Commissioners had no effect on Sustainability Reporting, while the Board of Directors had a significant positive effect on Sustainability Reporting. As moderating variable the results showed too that Profitability had no effect on the relationship between Institutional Ownership, Independent Board of Commissioners and Board of Directors on Sustainability Reporting.
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Copyright (c) 2024 Muhammad Farhan Muchtar, Dirvi Surya Abbas (Author)
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