The Effect of Leverage and Good Corporate Governance on Sustainability Report Disclosure

نویسندگان

چکیده

The objective of this study was to examine the impact leverage and good corporate governance on disclosure a company's sustainability report. This employs quantitative methods. utilizes secondary data, specifically annual reports or Sustainability Reports banking businesses listed in BUKU 2, both which were Indonesia Stock Exchange (IDX) during period 2020-2021. employed descriptive statistical tests, classical assumption tests including normality multicollinearity heteroscedasticity autocorrelation hypothesis testing coefficient determination test, f t-test. analytical tool used is SPSS 2.6 application. results indicate that Leverage, Number Boards Commissioners, Audit Committees do not influence industry 2. At same time, proportion Independent Commissioners affects Furthermore, simultaneous calculations show Debt Asset Ratio (DAR), Equity (DER), Board Committee Total Assets simultaneously (simultaneously) have significant effect report as well regression equation reliable.

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ژورنال

عنوان ژورنال: International Journal of Science and Society

سال: 2022

ISSN: ['2715-8780']

DOI: https://doi.org/10.54783/ijsoc.v4i4.553