Pengaruh Kepemilikan Asing dan Dewan Direksi Milenial terhadap Pengungkapan Laporan Keberlanjutan (Studi Empiris Perusahaan Sektor Teknologi yang terdaftar di BEI)

Abstract

The technology sector faces the challenge of sustainability practices that cause companies to lose the trust and legitimacy of stakeholders. This study aims to test and analyze the influence of foreign ownership and millennial board of directors on the disclosure of sustainability reports in technology sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The population of this study is technology sector companies. Samples were selected using purposive sampling techniques so that as many as 20 samples were obtained with 60 observations. The type of research data is quantitative data. The data was obtained from secondary data in the form of annual reports and sustainability reports available on the Indonesia Stock Exchange and the company's official website. The results of the study showed that foreign ownership and the millennial board of directors had no effect on the disclosure of sustainability reports. The size of the company has a positive effect on the disclosure of sustainability reports. The conclusion of this study is that foreign ownership and millennial board of directors do not have an influence on the disclosure of sustainability reports, so it is not strong enough to encourage companies to increase the disclosure of sustainability reports.