Pengaruh Profitabilitas, Komite Audit, Ukuran Perusahaan, dan Komisaris Independen terhadap Corporate Sustainability Performance

Abstract

This research aims to find out the influence of profitability, audit committee, size of company, independent commissioner on corporate sustainability performance. The population in this study was a non financial company registered with the IDX. While the sample in this study was determined using purposive sampling techniques. Data collection techniques use documentation using secondary data in the form of annual reports and non financial company sustainability reports in IDX during the period 2017-2020. Data testing is done using Eviews version 9. The data analysis conducted on this study consists of model estimation tests, classical assumption tests, and hypothesis testing with multiple regression tests using the Eviews statistical application. The results of the study based on data showed that profitability and the size of the company negatively and insignificantly affect corporate sustainability performance. The audit committee has a positive and significant effect on corporate sustainability performance. While independent commissioners have a positive influence but no significant effect on corporate sustainability performance. Keywords: Corporate sustainability performance, profitability, audit committee, size of company, independent commissioner.