PENGARUH UKURAN DEWAN KOMISARIS, KEPEMILIKAN ASING DAN PROFITABILITASTERHADAP KUALITAS SUSTAINABILITY REPORT

KHAIRUNNISA, NOVIA (2019) PENGARUH UKURAN DEWAN KOMISARIS, KEPEMILIKAN ASING DAN PROFITABILITASTERHADAP KUALITAS SUSTAINABILITY REPORT. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research was conducted to examine the effect of board size, foreign ownership and profitability on the quality of sustainability report. The purpose of this study is to find out and analyze the influence of board size, foreign ownership and profitability on the quality of sustainability report. The population in this study were banking companies listed on the Indonesia Stock Exchange in 2012 - 2016. The sampling technique in this study was purposive sampling. Many samples that fit the specified criteria were as many as 6 companies. Based on research shows that simultaneously, this research variable has a significant influence on the sustainability report. While partially foreign ownership has a significant negative effect on the quality of sustainability report. And the size of the board of commissioners and profitability do not effect the quality of the sustainability report. Keywords: Sustainability Report, Board of Commissioners Size, Foreign Ownership, Profitability. Penelitian ini dilakukan untuk menguji pengaruh ukuran dewan komisaris, kepemilikan asing dan profitabilitas terhadap kualitas sustainability report.Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh ukuran dewan komisaris, kepemilikan asing dan profitabilitas terhadap kualitas sustainability report. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2012 – 2016. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Banyaknya sampel yang sesuai dengan kriteria yang ditentukan adalah sebanyak 6 perusahaan. Berdasarkan penelitian menunjukkan bahwa secara simultan, variabel penelitian ini memiliki pengaruh yang signifikan terhadap sustainability report. Sedangkan secara parsial kepemilikan asing berpengaruh negatif signifikan terhadap kualitas sustainability report. Dan ukuran dewan komisaris dan profitabilitas tidak berpengaruh terhadap kualitas sustainability report. Kata kunci: Sustainability Report, Ukuran Dewan Komisaris, Kepemilikan Asing, Profitabilitas.

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