Year: 2024 | Month: January | Volume: 11 | Issue: 1 | Pages: 57-70
DOI: https://doi.org/10.52403/ijrr.20240108
The Influence of Leverage, Firm Size, Institutional Ownership, and Company Growth on Sustainability Report with the Board of Directors as a Moderating Variable in Mining Companies Listed on the Indonesia Stock Exchange 2014-2021
Rabiatun Adawiyah1, Keulana Erwin2, Parapat Gultom3
1,2,3Department of Accounting, Faculty of Economics and Business, Universitas Sumatera Utara, Indonesia
Corresponding Author: Rabiatun Adawiyah
ABSTRACT
Since the development of issues regarding CSR, company activities have been not only based on economic aspects but also social and environmental aspects. These three aspects can be realized by disclosing social and environmental responsibility through a sustainability report presented separately from the annual report. This research examines the influence of leverage, Firm size, institutional ownership, and company growth on sustainability reports with the board of directors as a moderating variable in mining companies listed on the Indonesia Stock Exchange in 2014-2021. The population used in this research was 52 mining companies listed on the Indonesia Stock Exchange. The sampling method is to use purposive sampling. Based on the criteria created, there are 10 sample companies, so 80 research observations were obtained. Data processing is carried out using the EViews statistical testing tool. The results of this research show that (1) leverage has a positive and significant effect on the sustainability report, (2) Firm size has a positive and insignificant effect on the sustainability report, (3) institutional ownership has a positive and significant effect on the sustainability report, (4) company growth has a negative and insignificant effect on the sustainability report, (5) the board of directors is unable to strengthen the influence of leverage and Firm size on the sustainability report, (6) the board of directors can strengthen the influence of institutional ownership and company growth on the sustainability report.
Keywords: leverage, firm size, institutional ownership, company growth, board of directors, sustainability report.
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