Pengaruh Dewan Direksi, Leverage, dan Ukuran Perusahaan Terhadap Penilaian Materialitas Laporan Keberlanjutan (Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)
Abstract
Penelitian ini bertujuan untuk mengetahui faktor-faktor pengungkapan penilaian materialitas pada laporan keberlanjutan Populasi penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Pemilihan sampel pada penelitian menggunakan teknik purposive sampling dengan perolehan jumlah sampel sebanyak 7 perusahaan selama 5 tahun sehingga diperoleh 35 data observasi. Metode analisis data yang digunakan dalam penelitian adalah statistik deskriptif, regresi logistik ordinal dengan model ordered logit regression, dan pengujian hipotesis yang dilakukan dengan software IBM SPSS versi 26. Hasil pengujian pada penelitian menunjukkan bahwa dewan direksi, leverage, dan ukuran perusahaan berpengaruh signifikan secara simultan terhadap penilaian materialitas laporan keberlanjutan. Secara parsial, dewan direksi yang besar dan tingkat leverage yang rendah berpengaruh signifikan terhadap penilaian materialitas laporan keberlanjutan Namun, ukuran perusahaan besar atau kecil tidak berpengaruh signifikan terhadap penilaian materialitas dalam laporan keberlanjutan
Kata Kunci: Penilaian materialitas, laporan keberlanjutan, dewan direksi, leverage, ukuran perusahaan.
Abstract
This study aims to determine the factors disclosing materiality assessments in sustainability reports. The population of this research is mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sample selection in this study used a purposive sampling technique with the acquisition of a total sample of 7 companies for 5 years so that 35 observation data were obtained. The data analysis method used in this research is descriptive statistics, ordinal logistic regression with the ordered logit regression, and hypothesis testing is done with IBM SPSS version 26 software. The test results in this study show that the board of directors, leverage, and company size have a significant simultaneously on the materiality assessment of the sustainability report. Partially, a large board of directors and a low level of leverage have a significant effect on the materiality assessment of the sustainability report. However, the size of a large or small company has no significant effect on the materiality assessment in the sustainability report.
Keywords: Materiality assessment, sustainability report, board of directors, leverage, company size.
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DOI: https://doi.org/10.37531/sejaman.v4i3.3117
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