PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEBERLANJUTAN PERUSAHAAN ENERGI DI BURSA EFEK INDONESIA
DOI:
https://doi.org/10.46306/volatility.v2i2.254Keywords:
Kata Kunci: dewan komisaris, laporan keberlanjutan, perusahaan energi, karakteristik dewan komisaris, Keywords: board of commissioners, sustainability report, energy companies, board characteristicsAbstract
This paper aims to analyze the influence of board of commissioners’ characteristics on the quality of sustainability reports in energy companies listed on the Indonesia Stock Exchange (IDX). The characteristics examined include board size, independence, gender diversity, and expertise of board members. This study employs a quantitative approach using multiple linear regression analysis, with a sample of 74 energy companies in 2023. The quality of sustainability reports is measured using a disclosure index based on the Global Reporting Initiative (GRI) standards. The findings reveal that none of the four board characteristics investigated have a significant impact on the quality of sustainability reporting. This suggests that the structural role of the board of commissioners remains suboptimal in promoting transparency and accountability in sustainability disclosures within the energy sector. Therefore, external factors such as stakeholder pressure or management commitment may play a more influential role in determining report quality. This research is expected to contribute as a reference for academics, regulators, and companies in supporting improved governance practices and sustainability reporting in Indonesia.
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