PENGARUH UKURAN DEWAN DIREKSI, KARAKTERISTIK DEWAN DIREKSI, STRUKTUR KEPEMILIKAN DAN UKURAN PERUSAHAAN TERHADAP KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORTING (studi empiris pada perusahaan infrastruktur yang terdaftar di BEI tahun 2016-2021)

SETIAWAN, DWI (2023) PENGARUH UKURAN DEWAN DIREKSI, KARAKTERISTIK DEWAN DIREKSI, STRUKTUR KEPEMILIKAN DAN UKURAN PERUSAHAAN TERHADAP KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORTING (studi empiris pada perusahaan infrastruktur yang terdaftar di BEI tahun 2016-2021). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ini bertujuan untuk menganalisis kualitas pengungkapan Sustainability Reporting dan menguji faktor-faktor yang memengaruhinya. Kualitas pengungkapan Sustainability Reporting diidentifikasi menggunakan teknik analisis konten dengan berpedoman pada GRI Standards. GRI Standards merupakan pedoman terbaru yang diluncurkan oleh Global Reporting Initiative yang mulai berlaku efektif tahun 2018 di Indonesia. Faktor-faktor yang memengaruhi kualitas pengungkapan Sustainability Reporting diuji menggunakan metode kuantitatif analisis regresi berganda. Penelitian ini menggunakan 36 sampel yang diperoleh melalui purposive sampling dari perusahaan sector infrastruktur yang terdaftar di Bursa Efek Indonesia yang melakukan pengungkapan pelaporan keberlanjutan periode 2016-2021. Hasil penelitian menunjukkan bahwa kualitas pelaporan keberlanjutan di Indonesia masih tergolong rendah yaitu sebesar 17,41%. Hal ini menyiratkan bahwa pengungkapan pelaporan keberlanjutan yang masih bersifat voluntary membuat perusahaan kurang termotivasi untuk melakukan pengungkapan secara mendalam. Faktor jumlah dan karakteristik dewan direksi perusahaan memiliki pengaruh yang signifikan serta struktur kepemilikan dan ukuran perusahaan memiliki pengaruh signifikan positif terhadap kualitas pelaporan keberlanjutan. Kata kunci: kualitas pelaporan keberlanjutan, tata kelola perusahaan, ukuran perusahaan, dewan direksi. This study aims to analyze the quality of Sustainability Reporting disclosures and test the factors that influence them. The quality of Sustainability Reporting disclosures is identified using content analysis techniques based on the GRI Standards. GRI Standards is the latest guideline launched by the Global Reporting Initiative which became effective in 2018 in Indonesia. Factors influencing the quality of Sustainability Reporting disclosures were tested using quantitative methods of multiple regression analysis. This study used 36 samples obtained through purposive sampling from infrastructure sector companies listed on the Indonesia Stock Exchange that disclosed sustainability reporting for the 2016-2021 period. The results showed that the quality of sustainability reporting in Indonesia is still relatively low at 17.41%. This implies that voluntary sustainability reporting disclosures make companies less motivated to make in-depth disclosures. The number and characteristics of the company's board of directors have a significant influence and the ownership structure and size of the company have a significant positive influence on the quality of sustainability reporting. Keywords: sustainability reporting quality, corporate governance, company size, board of directors.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55519110013
Uncontrolled Keywords: Kata kunci: kualitas pelaporan keberlanjutan, tata kelola perusahaan, ukuran perusahaan, dewan direksi. Keywords: sustainability reporting quality, corporate governance, company size, board of directors.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: SITI NOVI NUR CAHYANI
Date Deposited: 04 Apr 2023 03:34
Last Modified: 04 Apr 2023 03:34
URI: http://repository.mercubuana.ac.id/id/eprint/76023

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