PENGARUH SIKAP INVESTOR, CORPORATE GOVERNANCE, SIZE PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING DAN DAMPAKNYA PADA PROFITABILITAS (Studi Empiris Pada Perusahaan Yang Listing Di BEI 2014-2017)

YULIANI, NURUL HIDAYATI (2020) PENGARUH SIKAP INVESTOR, CORPORATE GOVERNANCE, SIZE PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING DAN DAMPAKNYA PADA PROFITABILITAS (Studi Empiris Pada Perusahaan Yang Listing Di BEI 2014-2017). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to obtain empirical evidence about the Effects of investor attitude, Corporate Governance, Company Size on Disclosure of Sustainability Reporting and Its Impact on Profitability. The research sample was 38 LQ 45 companies for 5 years of observation. Data analysis uses path analysis. The SPSS application is used to test the Hypothesis. The results of the study as a whole state that stock returns have no effect on sustainability reports and profitability, corporate governance has an effect on sustainability reports but not on profitability, company size has an effect on sustainability reports and profitability, while the sustainability report itself has an effect on profitability. Sustainability reports are only able to mediate on company size to profitability but have not been able to mediate on stock returns and corporate governance to profitability. Keywords : stock returns, corporate governance, compony size, sustainability reporting, profitability Penelitian ini bertujuan untuk memperoleh bukti-bukti empiris tentang Pengaruh Sikap Investor, Corporate Governance, Size Perusahaan Terhadap Pengungkapan Sustainability Reporting Dan Dampaknya Pada Profitabilitas. Sampel penelitian adalah 38 perusahaan LQ 45 selama 5 tahun pengamatan. Analisis data menggunakan analisis jalur. Aplikasi SPSS digunakan untuk menguji Hipotesis. Hasil penelitian secara keseluruhan menyatakan bahwa return saham tidak berpengaruh terhadap sustainability report dan profitabilitas, corporate governance berpengaruh terhadap sustainability report namun tidak pada profitabilitas, size perusahaan berpengaruh terhadap sustainability report dan profitabilitas, sedangkan sustainability report sendiri terhadap profitabilitas. Sustainability report hanya mampu memediasi pengaruh size perusahaan terhadap profitabilitas namun belum mampu memediasi pada return saham dan corporate governance terhadap profitablitas. Kata Kunci : Return saham; corporate governance; size perusahaan; sustainability reporting; profitabilitas.

Item Type: Thesis (S2)
Call Number CD: CD/555. 20 019
NIM/NIDN Creators: 55517120018
Uncontrolled Keywords: Return saham; corporate governance; size perusahaan; sustainability reporting; profitabilitas.
Subjects: 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 > 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 > 657.45 Auditing/Audit
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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
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 > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 16 Feb 2023 08:35
Last Modified: 16 Feb 2023 08:35
URI: http://repository.mercubuana.ac.id/id/eprint/74190

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