Electronic Theses and Dissertation

Abstrak penelitian ini bertujuan untuk menguji pengaruh struktur kepemilikan terhadap sustainability disclosure dengan slack resources sebagai variabel moderasi. penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa annual report dan sustainability report periode 2021-2024, kemudian dianalisis menggunakan regresi data panel dan regresi moderasi. objek pada penelitian ini adalah perusahaan sektor energi yang terdaftar di bursa efek indonesia yang dipilih melalui purposive sampling sesuai kriteria penelitian. hasil penelitian menunjukkan bahwa kepemilikan asing dan kepemilikan publik berpengaruh negatif terhadap sustainability disclosure, sedangkan kepemilikan institusional, kepemilikan manajerial, dan kepemilikan pemerintah tidak berpengaruh terhadap sustainability disclosure. selain itu, slack resources hanya mampu memoderasi hubungan kepemilikan institusional dan kepemilikan manajerial terhadap sustainability disclosure, namun tidak mampu memoderasi hubungan kepemilikan pemerintah dengan sustainability disclosure. kata kunci: struktur kepemilikan, sustainability disclosure, slack resources.

ABSTRACT This study aims to examine the effect of ownership structure on sustainability disclosure, with slack resources as a moderating variable. This study used quantitative methods with secondary data in the form of annual reports and sustainability reports for the 2021-2024 period, then analyzed using panel data regression and moderated regression. The objects of this study were energy sector companies listed on the Indonesia Stock Exchange, selected through purposive sampling according to research criteria. The results showed that foreign ownership and public ownership negatively affected sustainability disclosure, while institutional ownership, managerial ownership, and government ownership had no effect on sustainability disclosure. Furthermore, slack resources only moderated the relationship between institutional ownership and managerial ownership on sustainability disclosure, but not the relationship between government ownership and sustainability disclosure. Keywords: Ownership Structure, Sustainability Disclosure, Slack Resources.