PENGARUH KINERJA KEUANGAN, KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORT (Pada Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia 2017-2020)

BAKTI, ILHAM TERUNA (2022) PENGARUH KINERJA KEUANGAN, KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORT (Pada Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia 2017-2020). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of financial performance, company characteristics and corporate governance on the quality of sustainability reports (In Manufacturing Companies Listed on the Indonesia Stock Exchange in 2017- 2020). This study takes population and samples from annual reports and sustainability reports on the Indonesia Stock Exchange for 2017-2020, where in the sample the method used is purposive sampling. The analytical method in this study uses statistical methods assisted by the Eviews 12 program. The results of this study indicate that the results of this study indicate that return on assets (ROA), independent commissioners and audit committees have a significant effect on the quality of disclosure of sustainability reports, while firm size does not. affect the quality of sustainability reports. Based on the research that has been done, it can be seen that many companies have started to do sustainability reports so that the data produced is more weighty with the number and quality of reports that are better and more tested. Keywords: Quality of Accounting Information Systems, Quality of Accounting Information, Security of Accounting Information Systems, Perceived Usefulness Keywords: Quality of Accounting Information Systems, Quality of Accounting Information, Security of Accounting Information Systems, Perceived Usefulness Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan, karakteristik perusahaan dan good corporate governance terhadap kualitas pengungkapan sustainability report (Pada Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020). Penelitian ini mengambil populasi dan sampel dari annual report dan sustainability report pada Bursa Efek Indonesia Tahun 2017-2020, dimana dalam penentuan sampel metode yang digunakan adalah purposive sampling. Metode analisis dalam penelitian ini menggunakan metode statistik yang dibantu dengan program Eviews 12. Hasil penelitian ini menunjukkan bahwa hasil penelitian ini menunjukan bahwa return on assets (ROA), dewan komisaris independen dan komite audit berpengaruh signifikan terhadap Kualitas Pengungkapan Sustainability Report, sedangkan ukuran perusahaan tidak berpengaruh terhadap kualitas pengungkapan sustainability report. Berdasarkan penelitian yang telah dilakukan dapat dilihat bahwa pengungkapan sustainability report sudah mulai banyak dilakukan oleh perusahaan sehingga data yang dihasilkan lebih berbobot dengan jumlah pengungkapan dan kualitas laporan yang lebih baik dan teruji. Kata kunci: Kualitas Sistem Informasi Akuntansi, Kualitas Informasi Akuntansi, Keamanan Sistem Informasi Akuntansi, Perceived Usefulness

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