PENGARUH KARAKTERISTIK DEWAN DIREKSI, GREEN ACCOUNTING, DAN KOMITE AUDIT TERHADAP KUALITAS PELAPORAN SUSTAINABILITY REPORT PADA SEKTOR PERTAMBANGAN

Abstrak

Penelitian ini bertujuan untuk mengetahui Pengaruh Gender Dewan Direksi, Keberagaman Masa Jabatan Dewan Direksi, Jenjang Pendidikan Dewan Direksi, Green Accounting, Dan Keahlian Akuntansi Komite Audit Terhadap Kualitas Sustainability Report Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024. Penelitian ini menggunakan metode kuantitatif dengan pendekatan regresi linear berganda. Sampel diambil melalui teknik purposive sampling dari 46 perusahaan pertambangan yang konsisten menerbitkan Sustainability Report selama tiga tahun berturut-turut (2022–2024). Hipotesis pada penelitian ini Gender Dewan direksi Tidak Berpengaruh Terhadap Sustainability Report, Keberagaman Masa Jabatan dewan Direksi Tidak Berpengaruh terhadap Sustainability Report, Jenjang Pendidikan Dewan Direksi Berpengaruh positif Terhadap Sustainability Report, Green Accounting Berpengaruh Positif terhadap Sustainability Report, Keahlian Akuntansi Komite Audit Berpengaruh Negatif Terhadap Sustainability Report.

This study aims to determine the influence of gender diversity on the board of directors, the diversity of board of directors' tenure, the educational background of the board of directors, green accounting, and the accounting expertise of the audit committee on the quality of sustainability reports in mining companies listed on the Indonesia Stock Exchange from 2022 to 2024. This study employs a quantitative method using multiple linear regression analysis. The sample was selected through purposive sampling from 46 mining companies that consistently published Sustainability Reports over three consecutive years (2022–2024). The hypotheses in this study are that the gender of the board of directors has no effect on the sustainability report, the diversity of the board of directors' tenure has no effect on the sustainability report, the educational level of the board of directors has a positive effect on the sustainability report, green accounting has a positive effect on the sustainability report, and the accounting expertise of the audit committee has a negative effect on the sustainability report.