Pengaruh Corporate Governance terhadap Kualitas Sustainability Report

Erly Sherlita (Universitas Widyatama, Bandung)
Ignatius Oki Dewa Brata (Universitas Widyatama, Bandung)
R. Achmad Drajat Aji Sujai (Universitas Widyatama, Bandung)

Jurnal Ilmiah Edunomika (JIE)
Vol 8, No 2 (2024): EDUNOMIKA

This research concerns about the influence of corporate governance on the quality of sustainability reports. In this study, the samples consist of companies included in Kompas 100 over the 2020–2022 timeframe. Based on the research findings, it can be concluded that the quality of Sustainability Reports is negatively impacted by Non-Executive Directors and the Corporate Responsibility Committee, but not negatively impacted by Independent Non-Executive Directors.