PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN NON MANUFAKTUR YANG TERDAFTAR DI BEI

Abstract

This study aimed to determine the effect of corporate governance on the disclosure of sustainability report. The populations of this research are non manufacturing companies in the BEI (Bursa Efek Indonesia) on period 2011-2014. The method selection of this sample uses purposive sampling .Based on purposive sampling method, the study collected data from 146 companies. This study used logistic regression as an analysis method.

The dependent variable in this study is sustainability report, while the independent variable in this study is managerial ownership, institutional ownership, Board of Commissioners, Audit Committee, and Governance Committee. The result show that the managerial ownership, institutional ownership, Board of Commissioners and, Governance Committee gave a significant impact on sustainability report disclosure. While audit committee did not give a significant impact on sustainability report disclosure.

Keywords: Managerial ownership, Institutional ownership, Board of Commissioners, Audit Committee, Governance Committee, and sustainability report