PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Yang Terdaftar Dalam Indeks SRI-KEHATI Di Bursa Efek Indonesia Periode Tahun 2016-2018)

REZALINO, TEUKU ALVIN PUTRA (2020) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Yang Terdaftar Dalam Indeks SRI-KEHATI Di Bursa Efek Indonesia Periode Tahun 2016-2018). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to examine the effect of good corporate governance mechanisms and financial performance on the disclosure of sustainability reports on companies listed in the SRI-KEHATI index on the Indonesia Stock Exchange in the period 2016-2018. The Independent Board of Commissioners is measured by the number of the independent board of commissioners divided by the total number of the board of commissioners, the Board of Directors is measured by the number of board meetings, Profitability is measured by ROA, and Leverage is measured by total debt divided by total equity. This study has 36 samples from 12 companies. The sample is determined using a purposive sampling method with criteria determined by the researcher using a causal relationship design. In this study, the hypothesis was tested using multiple regression with SPSS software version 20. The results of this study indicate that leverage has a significant negative effect on the disclosure of sustainability reports, while the independent board of commissioners, the board of commissioners and profitability do not significantly influence the sustainability report disclosure. Keywords: good corporate governance mechanism, financial performance, - _________disclosure of sustainability report. Tujuan dari penelitian ini adalah untuk menguji pengaruh mekanisme good corporate governance dan kinerja keuangan terhadap pengungkapan sustainability report pada perusahaan yang terdaftar dalam indeks SRI-KEHATI di Bursa Efek Indonesia pada periode 2016-2018. Dewan Komisaris Independen diukur dengan jumlah dewan komisaris independen dibagi dengan jumlah seluruh dewan komisaris, Dewan Direksi diukur dengan jumlah rapat dewan direksi, Profitabilitas diukur dengan ROA, dan Leverage diukur dengan total utang dibagi dengan total ekuitas. Penelitian ini memiliki 36 sampel dari 12 perusahaan. Sampel ditentukan dengan menggunakan metode purposive sampling dengan kriteria yang telah ditentukan peneliti menggunakan desain hubungan kausal. Dalam penelitian ini, hipotesis diuji menggunakan regresi berganda dengan perangkat lunak SPSS versi 20. Hasil penelitian ini menunjukan bahwa leverage memiliki pengaruh negatif signifikan terhadap pengungkapan sustainability report, sedangkan dewan komisaris independen, dewan komisaris dan profitabilitas tidak berpengaruh signifikan pengungkapan sustainability report. Kata kunci: mekanisme good corporate governance, kinerja keuangan, ____________ pengungkapan sustainability report.

Item Type: Thesis (S1-Sarjana)
Call Number: SE/32/20/065
NIM: 43216010107
Uncontrolled Keywords: mekanisme good corporate governance, kinerja keuangan, ____________ pengungkapan sustainability report.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 05 Feb 2021 02:33
Last Modified: 05 Feb 2021 02:33
URI: http://repository.mercubuana.ac.id/id/eprint/55280

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