Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh good corporate governance yang diproksikan dengan dewan komisaris independen, dewan direksi, dan komite audit, serta leverage dan ukuran perusahaan terhadap sustainability report disclosure pada perusahaan sektor basic material yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2025. Sustainability report disclosure diukur menggunakan indeks GRI Standards 2021, sedangkan good corporate governance diproksikan melalui proporsi dewan komisaris independen, jumlah dewan direksi, dan jumlah komite audit. Leverage diukur menggunakan debt to equity ratio dan ukuran perusahaan diukur dengan logaritma natural total aset. Populasi penelitian ini mencakup seluruh perusahaan sektor basic material yang terdaftar di Bursa Efek Indonesia selama periode 2022–2025. Dengan menggunakan teknik purposive sampling diperoleh 21 perusahaan sebagai sampel penelitian dengan total 84 observasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan tahunan dan sustainability report perusahaan. Data dianalisis menggunakan analisis regresi linier berganda dengan bantuan IBM SPSS Statistics versi 29. Hasil penelitian menunjukkan bahwa dewan komisaris independen dan leverage tidak berpengaruh terhadap sustainability report disclosure. Sebaliknya, dewan direksi, komite audit, dan ukuran perusahaan berpengaruh positif terhadap sustainability report disclosure. Selain itu, secara simultan dewan komisaris independen, dewan direksi, komite audit, leverage, dan ukuran perusahaan berpengaruh signifikan terhadap sustainability report disclosure.

Kata Kunci: Komisaris Independen, Dewan Direksi, Komite Audit, Leverage, Ukuran Perusahaan, Sustainability.

This study aims to examine the effect of good corporate governance, proxied by the proportion of independent commissioners, the board of directors, and the audit committee, as well as leverage and firm size, on sustainability report disclosure in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. Sustainability report disclosure was measured using the GRI Standards 2021 index. Meanwhile, leverage was measured using the Debt to Equity Ratio (DER), and firm size was measured by the natural logarithm of total assets. The population of this study consisted of all basic materials sector companies listed on the Indonesia Stock Exchange during the 2022–2025 period. Using a purposive sampling technique, 21 companies were selected as the research sample, resulting in a total of 84 observations. This study employed a quantitative approach using secondary data obtained from the companies' annual reports and sustainability reports. The data were analyzed using multiple linear regression analysis with IBM SPSS Statistics version 29. The results indicate that independent commissioners and leverage have no significant effect on sustainability report disclosure. In contrast, the board of directors, audit committee, and firm size have a positive effect on sustainability report disclosure. Furthermore, all independent variables simultaneously have a significant effect on sustainability report disclosure. Keywords: Independent Commissioners, Board of Directors, Audit Committee, Leverage, Firm Size, Sustainability report disclosure.