PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris pada Perusahaan yang mengikuti Indonesian Sustainability Reporting Awards selama periode 2014-2017)

SANDRA PRATAMI, ALYSSA (2020) PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris pada Perusahaan yang mengikuti Indonesian Sustainability Reporting Awards selama periode 2014-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk menentukan (1) pengaruh profitabilitas terhadap tingkat laporan keberlanjutan (2) pengaruh ukuran perusahaan pada tingkat laporan keberlanjutan (3) pengaruh dewan independen pada tingkat laporan keberlanjutan (4) pengaruh komite audit pada tingkat laporan keberlanjutan. Populasi dalam penelitian ini adalah perusahaan yang mengikuti Indonesian Sustainability Report Awards pada periode 2014-2017. Sampelnya adalah ditentukan berdasarkan Purposive Sampling metode, yang berjumlah 13 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder. Ini menggunakan teknik mengumpulan data dengan metode dokumentasi di www.idx.com dan situs web perusahaan. Teknik analisis data adalah linier regresi. Hasil penelitian menunjukkan bahwa : (1) Profitabilitas memiliki pengaruh positif yang signifikan pada tingkat laporan keberlanjutan (2) Ukuran perusahaan memiliki pengaruh positif yang signifikan pada tingkat laporan keberlanjutan (3) Dewan Independen memiliki pengaruh negative yang signifikan pada tingkat laporan keberlanjutan (4) Komite audit tidak memiliki pengaruh pada tingkat laporan keberlanjutan. Kata kunci:. Profitability, Firm’s Size, Independent Board, Audit Committee, Sustainability Report. This study aim to determine : (1) The effect of profitability on the extent of sustainability report (2) The effect of firm’s size on the extent of sustainability report (3) The effect of independent of board on the extent of sustainability report The effect of profitability on the extent of sustainability report (4) The effect of audit committee on the extent of sustainability report. Population in this research are companies listed in Indonesian Sustainability Report Awards during 2014- 2017. The sample is determined based on purposive sampling method, this totaling 13 companies. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com and companies website. Analysis technique of data is linear regression. The results showed that: (1) The profitability has significantly positive influence on the extent of sustainability report. (2) The firm’s size has significantly positive influence on the extent of sustainability report. (3) The Independent of board has significantly negative influence on the extent of sustainability report. (4) The audit committee does not significantly influence on the extent of sustainability report. Keyword : Profitability, Firm’s Size, Independent Board, Audit Committee, Sustainability Report.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 579
NIM/NIDN Creators: 43216010019
Additional Information: Profitability, Firm’s Size, Independent Board, Audit Committee, Sustainability Report
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor > 651.9 Office Services in Specific Kinds of Enterprises/Layanan Kantor untuk Perusahaan Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 Jan 2022 07:21
Last Modified: 03 Jun 2022 01:58
URI: http://repository.mercubuana.ac.id/id/eprint/54778

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