ANALISIS PENGARUH KARAKTERISTIK DEWAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING (Studi Empiris pada Perusahaan Manufaktur yang mengeluarkan Sustainability Reporting dan terdaftar pada BEI Indonesia Tahun 2012-2015)

Abstract

The purpose of this study is to examine the influence of board characteristics toward sustainability reporting disclosure which integrated by annual reports for all listed manufacturing company on the Indonesia Stock Exchange in the year 2012-2015. Board characteristicsused in this study are size of director, size of commisioner, independent commisioner, size of audit committee, commisioner meeting frequency and audit commitee meeting freuquency. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2012-2015. Total sample is 340 annual report companies as determined by purposive sampling method. This research analyzes sustainability reporting disclosure in annual reports by the method of content analysis. Data analysis was performed with the classical assumption and hypothesis testing of regression method. The results of this study indicate that size of commisioner, independent commisioner, size of audit committee, commisioner meeting frequency and audit commitee meeting freuquency did not have significant influence to the sustainability reporting disclosure. Size of director had significant influence to sustainability reporting disclosure. Keywords: sustainability, sustainability reporting, director, commisioner, independent