Pengaruh Mekanisme Good Corporate Governance Terhadap Pengungkapan Sustainability Report pada Perusahaan Food & Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022

Abstract

Analyzing the impact of Good Corporate Governance practices on the disclosure of Sustainability Reports in Food and Beverage companies listed on the Indonesia Stock Exchange between 2020 and 2022 is the aim of this study. The population of this research is 84 companies. The sampling method used was purposive sampling, in order to obtain 20 sample companies for 3 years with 60 data to be analyzed. The data used in this study are sustainability report and annual report which can be accessed through official websites each companies and the Indonesia Stock Exchange’s website, namely www.idx.co.id. Data analysis use multiple linier regression. The study findings demonstrated that the mechanisms of good corporate governance comprise independent commissioner and managerial ownership had positive and significant effect on Sustainability Report disclosure. The Good Corporate Governance mechanism include audit committee and board of director represented by board with female director had insignificant effect on Sustainability Report disclosure. But simultaneously Independent Commissioner, Audit Committee, Managerial Ownership, and Board of Director effect the Sustainability Report variable by 25,8% while the remaining 74,2% is influenced by other factors.