DISCLOSURE ON OCCUPATIONAL SAFETY AND HEALTH IN INDONESIA

(Studi Empirical on Property, Real Estate and Building Construction Companies on the IDX)

Abstract

Occupational safety and health disclosures are important to research in order to provide information to the public and stakeholders, in particular, OHS disclosures still need to be researched because work accident cases in Indonesia are still very high.The Importance of Disclosure on Occupational Safety and Health(OHSD)for corporate sustainability so this research aims to empirically test the influenceProfitability, Leverage, and Size of the Board of Commissioners.The research method used is quantitative and secondary data obtained from the company's annual reportproperty, real estate, and building constructionlisted on the Indonesia Stock Exchange (BEI) from 2019 to 2021. The sampling technique used was purposive sampling with a total of 201 data. Data processing used descriptive statistics, panel data regression. Adata analysis using panel data regression with Random Effect Model (REM). Based on the results of the analysis, it is concluded that Profitability and Leverage (DER) has a significant positive impact on OHSD, but Size of Board Commissioners has a negative and significant impact on OHSD. The implication of the research results is that Occupational Safety and Health Disclosures can be used as material for consideration in preparing policies for companies. For academics, it is hoped that this research will add to the financial accounting literature on Occupational Safety and Health Disclosures from a stakeholder theory perspective.