Pelaporan Keberlanjutan Periode 2014-2018: Apakah Karakteristik Dewan Dan Usia Perusahaan Memiliki Peran? - Mufti, Aulia Irfan; Wibowo, Puji (PT WIM Solusi Prima, 2024)
This study aims to determine the effect of board characteristics and company age on the quality of sustainability reporting on Indonesian companies in 2014-2018. The characteristics of the board are represented by 9 (nine) variables, namely the presence of board members aged 60 years or more, the number of board meetings, the number of directors' meetings, the proportion of independent commissioners, the proportion of former government officials on the board of commissioners, the proportion of government officials on the board of commissioners, board size, the presence of women on the council, and the ethnic diversity of the council. Meanwhile, the company's age variable is measured using the natural logarithm of the age of the company from established until the reporting year. The quality of sustainability reporting is measured using a scale developed by Adaui (2020). The population of this study is companies listed on the Indonesia Stock Exchange that submit sustainability reports for the 2014-2018 period. The test got 185 observations, that is, 37 companies a year were obtained from purposive sampling. The Fixed Effect Model is used as a panel data estimation model. The results showed that the number of board of directors meetings, board size, and age of the company had a significant positive effect on the quality of corporate sustainability reporting in Indonesia. Meanwhile, other variables certainly do not have a significant effect on the quality of Indonesian company sustainability reporting. Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik dewan direksi dan usia perusahaan terhadap kualitas pelaporan keberlanjutan pada perusahaan Indonesia tahun 2014-2018. Karakteristik dewan diwakili oleh 9 (sembilan) variabel yaitu keberadaan anggota dewan yang berusia 60 tahun atau lebih, jumlah rapat dewan, jumlah rapat direksi, proporsi komisaris independen, proporsi mantan pejabat pemerintah. pejabat di dewan komisaris, proporsi pejabat pemerintah di dewan komisaris, ukuran dewan, kehadiran perempuan di dewan, dan keragaman etnis di dewan. Sedangkan variabel umur perusahaan diukur dengan menggunakan logaritma natural umur perusahaan sejak berdirinya sampai dengan tahun pelaporan. Kualitas pelaporan keberlanjutan diukur menggunakan skala yang dikembangkan Adaui (2020). Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia yang menyampaikan laporan keberlanjutan periode 2014-2018. Pengujian tersebut memperoleh 185 observasi, yaitu 37 perusahaan dalam setahun yang diperoleh dari purposive sampling. Fixed Effect Model digunakan sebagai model estimasi data panel. Hasil penelitian menunjukkan bahwa jumlah rapat dewan direksi, ukuran dewan direksi, dan usia perusahaan berpengaruh positif signifikan terhadap kualitas pelaporan keberlanjutan perusahaan di Indonesia. Sedangkan variabel lainnya tentu tidak berpengaruh signifikan terhadap kualitas pelaporan keberlanjutan perusahaan Indonesia.