PENGARUH BOARD GENDER DIVERSITY, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN TIPE PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2018)

FEBRINA, RIZA (2020) PENGARUH BOARD GENDER DIVERSITY, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN TIPE PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2018). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study examine the influence of board gender diversity, profitability, leverage, firm size, and firm type. The sustainability report disclosure is a disclosure of information undertaken by the entity relating to environmental and social preservation efforts, as well as effort to become an accountable entity for all stakeholders. The firm’s characteristics include of profitability, leverage, firm size, and firm type. This research is quantitative research and uses multiple linear regression analyses. Data is obtained from the company's annual report through IDX official website and the Sustainability Report through the company's website for year 2016-2018. The sampling methode is purposive sampling and obtained of 154 samples. The results show that board gender diversity, profitability, leverage, firm size, and firm type have a positive and significant effect on the sustainability report disclosure. The study is expected to contribute to the literature for other future researchers development. Keyword: board gender diversity, profitability, leverage, firm size, and firm type., sustainability report disclosure. Penelitian ini menguji pengaruh board gender diversity, profitabilitas, leverage, ukuran perusahaan, dan tipe perusahaan terhadap pengungkapan sustainability report. Pengungkapan sustainability report merupakan pengungkapan informasi yang dilakukan oleh entitas terkait dengan upaya pelestarian lingkungan dan sosial, serta upaya menjadi entitas yang akuntabel bagi seluruh pemangku kepentingan. Penelitian ini merupakan penelitian kuantitatif dan menggunakan analisis regresi linier berganda. Data diperoleh dari laporan tahunan perusahaan melalui situs resmi BEI dan Laporan Keberlanjutan melalui situs perusahaan tahun 2016-2018. Metode pengambilan sampel adalah purposive sampling dan diperoleh 154 sampel. Hasil penelitian menunjukkan bahwa board gender diversity, profitabilitas, leverage, ukuran perusahaan, dan tipe perusahaan berpengaruh positif dan signifikan terhadap pengungkapan sustainability report. Studi ini diharapkan dapat memberikan kontribusi pada literatur untuk pengembangan penelitian selanjutnya. Kata kunci: board gender diversity, profitabilitas, leverage, ukuran perusahaan, dan tipe perusahaan, pengungkapan sustainability report.

Item Type: Thesis (S2)
Call Number CD: CD/555. 20 022
Call Number: TA/55/22/020
NIM/NIDN Creators: 55517110052
Uncontrolled Keywords: board gender diversity, profitabilitas, leverage, ukuran perusahaan, dan tipe perusahaan, pengungkapan 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 > 155.92 Influence of Social Environment/Pengaruh Lingkungan Sosial
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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Amin Sujatmiko
Date Deposited: 26 May 2023 02:57
Last Modified: 26 May 2023 02:57
URI: http://repository.mercubuana.ac.id/id/eprint/66338

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