The practice of sustainability report disclosure in Indonesia is still less, it is
evident which listed of The Sustainability Report Award only 69 companies, where
only an eighth of total amount companies traded that is listed on the Indonesian Stock
Exchange. In this research, we analyze the impact of corporate governance’s
structure, which is focusing on board with female commissioner, multiple
commissionership, audit committee expertise, the external audit quality, and public
ownership of the practice of sustainability report disclosure.
This research uses partial least square-structural equation modeling by using
SmartPLS® software version 3.0. The population are all of the companies which
listed in Indonesian Stock Exchange in the year period of December 31, 2012, 2013,
and 2014, and disclose sustainability report on 2012, 2013, and 2014. The sampling
techniques was conducted by using stratified random sampling, therefore is 87
companies for the three years of 2012 to 2014.
The path coefficient test result shows that the quality of external audit gives
positive and significant impact on the practice of sustainability report disclosure. On
the other hand, the path coefficient test result shows that the higher proportion of
multiple commissionership in the board structure, its disclose sustainability report
practices report will be lower. Beside that, board with female commissioner, audit
committee expertise and public ownership has no effect on the practice of
sustainability report disclosure
