Multy Adra Madona, Muhammad Khafid
The purpose of this study is to determine and analyze the effect of the proportion of independent commissioners, audit committees, and managerial ownership on sustainability report disclosures with firm size as a moderating variable. The research population is mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 as many as 41 companies, from which eight companies do not meet the criteria. The purposive sampling technique is used to produce 99 samples and analysis units. The logistic regression analysis is used as analysis tool by the aids of IBM SPSS 23.0 software. The results showes that the proportion of independent commissioners had a significant negative effect on sustainability report disclosure, while the audit committee and managerial ownership does not affect the disclosure of sustainability report. The proportion of independent commissioners moderated by firm size shows positive results that strengthened the influence of sustainability report disclosures. In addition, audit committees and managerial ownership moderated by firm size does not affect the disclosure of sustainability reports. The suggestion for future research is to pay attention to the extent of disclosure and quality of the sustainability report content by looking at disclosure indicators in accordance with the Global Reporting Initiative guidelines. © 2020, Andalas University Faculty of Engineering. All rights reserved.
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang, Gedung L2, Kampus Sekaran, Gunungpati, Jawa Tengah, Semarang, 50229, Indonesia
