ANALYSIS ON THE EFFECT OF OWNERSHIP STRUCTURE AND LIQUIDITY ON THE DISCLOSURE OF SUSTAINABILITY REPORT

Abstract

The purpose of this study is to analyze and test the influence of ownership structure, measured by managerial ownership and foreign ownership, and liquidity on the disclosure of sustainability reporting, this study was conducted on non-financial companies listed on the Indonesia Stock Exchange for the period 2020-2021. The purposive sampling method was used as a sampling technique with 52 selected companies from all non-financial companies listed on the Indonesia Stock Exchange in 2020-2021. The data is processed by linear regression analysis with the Eviews 12 program. The results of this study show that liquidity has a positively significant effect on the disclosure of sustainability reports because by having an adequate level of liquidity, companies can allocate resources more adequately to create complete and comprehensive sustainability reports. While managerial and foreign ownership has no effect whatsoever on the disclosure of sustainability reports.