Pengaruh Kepemilikan Manajerial, Dewan Komisaris Independen, Komite Audit, Leverage dan Profitabilitas Terhadap Pengungkapan Sustainable Development Goals (SDGs)
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This study aims to examine the effect of Managerial Ownership, Independent Board of Commissioners, Audit Committee, Leverage, and Profitability on the disclosure of Sustainable Development Goals (SDGs) in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The data used are secondary data obtained from annual reports and sustainability reports. The research sample was selected using purposive sampling, resulting in a total of 371 observational data. The analysis was conducted using multiple linear regression. The results show that the Audit Committee has a significant negative effect on SDGs disclosure and leverage has a significant positive effect on SDGs disclosure, while Managerial Ownership, Independent Board of Commissioners, and Profitability have no significant effect on SDGs disclosure in financial sector companies listed on the IDX. The implications of this research result in policy formulation, where the research results can strengthen the argument for the need for more detailed and measurable SDGs disclosure standards, so that they do not stop at merely normative narratives.
Keywords: Managerial Ownership, Independent Board of Commissioners, Audit Committee, Leverage, Profitability, Sustainable Development Goals
ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh Kepemilikan Manajerial, Dewan Komisaris Independen, Komite Audit, Leverage, dan Profitabilitas terhadap pengungkapan Sustainable Development Goals (SDGs) pada perusahaan sektor keuangan yang terdaftar di BEI selama periode 2021-2024. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan. Sampel penelitian dipilih menggunakan metode purposive sampling, dengan total 371 data observasi. Analisis dilakukan menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa Komite Audit berpengaruh negatif signifikan terhadap SDGs dan Leverage berpengaruh positif terhadap pengungkapan SDGs, sedangkan Kepemilikan Manajerial, Dewan Komisaris Independen, dan Profitabilitas tidak berpengaruh signifikan pada perusahaan sektor keuangan di BEI. Implikasi hasil penelitian ini dalam perumusan kebijakan, dimana hasil penelitian dapat memperkuat argumentasi perlunya standar pengungkapan SDGs yang lebih rinci dan terukur, sehingga tidak berhenti pada narasi normatif semata.
Kata Kunci: Kepemilikan Manajerial, Dewan Komisaris Independen, Komite Audit, Profitabilitas Leverage, Tujuan Pembangunan Berkelanjutan
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