Anna Kania Widiatami, Ahmad Nurkhin, Fachrurozie
In the past few years, the community has begun demanding companies to be environmentally responsible due to their operational activities. Therefore, the company began to present non-financial disclosures, especially regarding the environment. A sustainability report is a form of corporate responsibility reporting to social and environmental. A sustainability report can be used by stakeholders to access the company's impact on the economic, environment, and society. This research aims to know the relationship of good corporate governance mechanisms (GCG) to sustainability report quality (SRQ). Good corporate governance mechanisms represented by diversification gender of directors, number of independent commissioners, and number of audit committees. This study uses secondary data in the form of sustainability reports and annual reports of LQ45 companies listed on the Indonesia Stock Exchange for four years. The data in this research are panel data, so the data analysis technique uses panel data regression analysis. The test results show that the gender diversification of directors and independent commissioners negatively affects the quality of sustainability report. However, the audit committee has a positive effect and significant on the quality of the sustainability report. This research provides additional insight into the mechanisms of GCG in influencing the quality of sustainability reports. © 2023 Author(s).
Departement of Economic Education, Faculty of Economics, Universitas Negeri Semarang, Semarang City, 50229, Indonesia; Departement of Accounting, Faculty of Economics, Universitas Negeri Semarang, Semarang City, 50229, Indonesia
