The Effect of Technology Innovation, Production Strategy, and Ownership Structure on Disclosure of Sustainability Reports on Companies in Indonesia

Abstract

This study aims to determine the effect of technological innovation, production strategy, and ownership structure on the disclosure of sustainability reports in companies consistently included in the LQ45 index for the 2017-2019 period. This study uses secondary data and the determination of the sample using purposive sampling technique from companies listed on the IDX (Indonesian Stock Exchange) and consistently included in the LQ45 index in 2017-2019. This study uses the classical assumption test, multiple linear regression, and partial and simultaneous hypothesis testing as data analysis techniques. The research conducted found that technological innovation, production strategy, and ownership structure have a positive influence on the disclosure of sustainability reports in companies. And technological innovation, production strategy, and ownership structure simultaneously affect the exposure of sustainability reports. It is hoped that this research will serve as a reference and comparison for further research on the same topic. For companies, it becomes important information to improve economic, social and environmental performance so that the company's value increases. For the government, it is an input to improve supervision that the company has carried out its operations in accordance with government regulations.