THE EFFECT OF FAMILY OWNERSHIP AND PROPORTION OF PROFESSIONAL BOARD OF DIRECTORS ON SUSTAINABILITY REPORT DISCLOSURE (STUDY ON BANKINGS LISTED ON IDX 2015-2021)
Khaira Mareva

Faculty of Economics and Business
Magister Management
Universitas Indonesia

Abstract

Purpose of this research is to examine and analyze the effect of family ownership and the proportion of professional directors on the disclosure of sustainability reports that use profitability as a moderation in the banking industry listed on the Indonesia Stock Exchange from 2015 to 2021. The variable used in this study is family ownership and the percentage of professionals directors and profitability (ROA) as moderating variables. The data collection method used is purposive sampling. The data used are taken from annual reports and sustainability reports issued by each company. The data analysis method used is multiple linear regression analysis using SPSS, to see the causal effect between several independent variables and the dependent variable. The results of this study indicate that family ownership and the proportion of professional directors have a positive effect on sustainability report disclosure, and profitability can strengthen between family ownership and sustainability report disclosure, while it cannot strengthen the proportion of professional directors with sustainability report disclosure

Keywords: Sustainability Report, Family Ownership, Profitability, Banking company, profesional director

Topic: Financial Management and Accounting