The Influence of the Audit Committee, Company Size, Independent Board of Commissioner, and Board of Directors Size on Sustainability Reports.

Abstract

This research is to investigate the influence of the Audit Committee, Firm Size, Independent Board of Commissioners, and Board of Directors Size on Sustainability Reporting in Financial Sector Firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. This research employs a quantitative methodology using panel data regression analysis to investigate the direct and indirect associations between variables. The research utilizes 177 observations from firms in the financial industry, examining the mediating influence via the Sobel test and route analysis. The findings indicate that the Audit Committee, Firm Size, and Board of Directors Size significantly influence the Sustainability Report, however the Independent Board of Commissioners does not have a notable impact on it. Moreover, the dimensions of Firm Size and Board of Directors Size positively influence the Sustainability Report, suggesting that larger companies with more board members tend to provide more extensive sustainability report disclosures in financial sector firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. This research enhances the existing body of knowledge on sustainability reporting in markets by including corporate governance elements and analyzing their impact on sustainability report disclosures in Indonesian financial sector firms.