Electronic Theses and Dissertation

Paradigma dalam aktivitas bisnis telah berubah dari paradigma ekonomi berbasis profit tunggal menjadi berbasis pembangunan berkelanjutan. Salah satu paradigma bisnis berbasis pembangunan berkelanjutan adalah sustainability disclosure dimana menjadi sarana komunikasi perusahaan untuk memberikan tanggung jawab sosial baik kepada masyarakat maupun lingkungan. Penelitian ini memusatkan diri pada analisis pengaruh sensitivitas industri, media exposure dan komite audit terhadap sustainability disclosure dengan objek studi pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan adalah data sekunder dengan metode purposive sampling dan didapatkan sampel sebanyak 200 perusahaan yang menerbitkan laporan tanggung jawab sosial periode 2013-2021. Hasil estimasi regresi data panel ditemukan bahwa media exposure berpengaruh positif dan signifikan terhadap sustainability disclosure yang mengindikasikan bahwa pemberitaan oleh media massa terhadap penerbitan laporan atau kegiatan tanggung jawab sosial mampu meningkatkan inisiatif perusahaan untuk mengungkapkan sebanyak mungkin item dalam pelaporan keberlajutan dan secara konsisten menerbitkan laporan setiap tahunnya. Di sisi lain, sensitivitas industri dan komite audit didapatkan tidak berpengaruh terhadap sustainability disclosure.
Kata Kunci : sustainability disclosure, sensitivitas industri, media exposure, komite audit, regresi data panel

The paradigm in business activity has changed from a single profit-based economic paradigm to one based on sustainable development. One of the business paradigms based on sustainable development is sustainability disclosure which is means a corporate communication to provide social responsibility to both the community and the environment. This study focuses on analyzing the influence of industry sensitivity, media exposure and audit committees on sustainability disclosure with the object of study on companies listed on the Indonesian Stock Exchange (IDX). The data used is secondary data with purposive sampling method and obtained a sample of 200 companies that has published social responsibility reports for the 2013-2021 period. The results of panel data regression found that media exposure has a positive and significant effect toward sustainability disclosure which indicates that coverage by the mass media on the issuance of reports or social responsibility activities is able to increase company initiatives to disclose as many items as possible in sustainability reporting and consistently publish reports every year. On the other hand, industry sensitivity and audit committee was found to have no effect on sustainability disclosure. Keywords : sustainability disclosure, industry sensitivity, media exposure, audit committee, panel data regression