WATI, IRMA (2025) PENGARUH KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP DISCLOSURE SUSTAINABILITY REPORT. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the effect of profitability, liquidity, laverage, foreign ownership, Independent Board of Commissioners and firm size to the disclosure sustainability report in energy sector companies listed on the Indonesia Stock Exchange in 2017 to 2021. The population for this study is 71 energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2021, whilw the research sample is 10 out of 71 energy sector companies that have met the sample criteria. The sampling technique was carried out using purposive sampling. The analysis technique in this study was carried out using a panel data regression test with the Eviews10 program. This type of research is quantitative research with a causality approach method with time series data. The results of this study indicate that the variables company size has a significant positive effect on the disclosure of sustainability reports. Liquidity has a negative effect on the disclosure of sustainability reports. Meanwhile, profitability, leverage, foreign ownership and independent board of commissioners have no effect on the disclosure of sustainability report. The contribution of the research variables to all independent variables in explaining that the dependent variable is only 23,61% and the remaining 76,39% is explained by other variables outside the model. Keyword : Profitability, Liquidity, Leverage, foreign ownership, Independent Board of Commissioners, size and disclosure sustainability report. Penelitian ini bertujuan untuk menganalisa pengaruh profitabilitas, likuiditas, leverage, kepemilikan asing, dewan komisaris independent dan ukuran perusahaan terhadap disclosure sustainability report pada Perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia pada tahun 2017 sampai tahun 2021. Populasi penelitian ini adalah 71 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021, sedangkan sampel penelitian adalah 10 perusahaan sektor energi yang telah memenuhi kriteria sampel. Terknik pengambilan sampel dilakukan dengan menggunakan purposive sampling. Teknik analisis dalam penelitian ini dilakukan dengan menggunakan uji regresi data panel dengan program Eviews10. Jenis penelitian ini adalah penelitian kuantitatif dengan metode pendekatan kausalitas dengan data time series. Hasil dari penelitian ini menunjukkan bahwa variabel ukuran perusahaan (SIZE) berpengaruh positif signifikan terhadap disclosure sustainability report. Likuiditas (CR) berpengaruh negatif terhadap disclosure sustainability report. Sedangkan profitabilitas (ROA), leverage (DER), kepemilikan asing (KA) dan dewan komisaris independent (KOMDEN) tidak berpengaruh terhadap disclosure sustainability report. Kontribusi variabel penelitian seluruh variabel independent dalam menjelaskan bahwa variabel terikat hanya sebesar 23,61% dan sisanya sebesar 76,39% dijelaskan oleh variabel lain di luar model. Kata kunci : profitabilitas, likuiditas, leverage, kepemilikan asing, dewan komisaris independent, size dan disclosure sustainability report.
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