PENGARUH KOMPENSASI EKSEKUTIF DAN BOARD GOVERNANCE PADA KUALITAS PELAPORAN SUSTAINABILITY DAN KEUANGAN PADA LEMBAGA KEUANGAN DI BEI

Abstract

This study will examine the effect of executive compensation and governance on performance quality and reporting quality in financial service companies listed on the Indonesia Stock Exchange (IDX). The purpose of this study was to examine the effect of executive compensation and board governance on the quality of sustainability reporting in State-Owned Enterprises (BUMN) and financial institutions on the IDX. will be conducted in the 2015-2019 period on 74 companies in the financial sector listed on the Indonesia Stock Exchange (IDX). Quality generated by content analysis. This study will analyze all hypotheses using multiple regression. The results showed that the first and second hypotheses were rejected, that executive compensation and board governance had no effect on report quality. This is because most of the research samples are related to the banking sector, where sustainability reporting obligations do not have a direct relationship. While the accepted hypothesis is that there is a positive effect of a positive impact on the quality of financial reports, with related information it will increase the completeness of financial information within the company.