PENGARUH KONEKSI POLITIK, KEPEMILIKAN PEMERINTAH, PROFITABILITAS, DAN LEVERAGE TERHADAP KUALITAS LAPORAN KEBERLANJUTAN PADA BUMN INDONESIA

Abstract

This study aims to examine the relationship between political connections, state ownership, profitability. leverage, and sustainability reporting quality (SRQ) of listed companies in Indonesia. The author measures political connections using a dummy variable, state ownership measured by number of government shares divided by number of outstanding shares, profitability measured using return on asset (ROA), leverage using debt to total asset ratio (DAR), and the sustainability report quality using scoring system, which ranges between 0 to 4. The highest score is achieved when sustainability reporting is independently guaranteed by the audit firm. The lowest score refers to the absence of sustainability reporting. This study emphasizes 20. State-Owned Enterprise listed on the Indonesian Stock Exchange from 2017- 2021 using multiple linear regression techniques, supported also by the control variable which wa.s firm size. The result of this study is state ownership has a negative effect on sustainability report quality. While other results which was political connections, profitability, and leverage have no effect on sustainability report quality.