SURYANA, IRYANI MAULANA (2023) PENGARUH TEKANAN STAKEHOLDER DAN TATAKELOLA PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEBERLANJUTAN (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016 - 2020). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study is to prove the empirical evidence of the impact of stakeholder pressure and corporate governance on sustainability reports disclosure. This empirical evidence was carried out on companies engaged in the mining sector and listed on the Indonesia Stock Exchange for the period 2016 – 2020. Using a purposive sampling technique, 15 companies were obtained or a total of 45 samples were observed. The data analysis technique uses multiple regression analysis followed by a series of statistical tests. The results showed that only the environment sensitiindustri sensistif lingkungan ve industry and employees as factors for stakeholder pressure had a positive and significant effect on the level of sustainability reports disclosure. While none of corporate governance factor that has a significant effect on the level of sustainability reports disclosure. The magnitude of the influence simultaneously is 35.9% while the remaining 64.1% is caused by other factors outside the formed regression model. Keywords: stakeholder pressure, corporate governance, sustainability reports, mining industry, Indonesian stock exchange. Tujuan dari penelitian ini adalah untuk menguji secara empiris adanya pengaruh dari tekanan stakeholder dan tata kelola perusahaan terhadap tingkat pengungkapan laporan keberlanjutan. Pembuktian empiris ini dilakukan pada perusahan yang bergerak di sektor pertambangan dan terdaftar di Bursa Efek Indonesia periode tahun 2016 – 2020. Dengan menggunakan teknik purposive sampling diperoleh 15 perusahaan atau total observasi 45 sampel. Teknik analisis data menggunakan analisis regresi berganda yang diikuti berbagai serangkaian uji statistik. Hasil penelitian menunjukkan bahwa hanya industri sensistif lingkungan dan karyawan sebagai faktor atas tekanan stakeholder yang berpengaruh positif dan signifikan terhadap tingkat pengungkapan laporan keberlanjutan. Sedangkan faktor tatakelola perusahaan tidak ada satupun variabel yang berpengaruh signifikan terhadap tingkat pengungkapan laporan keberlanjutan. Besaran pengaruh secara simultan sebesar 35,9% sedangkan sisanya 64,1% oleh faktorfaktor lain di luar model regresi yang terbentuk. Kata kunci: tekanan stakeholder, tata kelola perusahaan, laporan keberlanjutan, industri pertambangan, bursa efek Indonesia.
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CD/555. 23 011 |
| Call Number: | TA/55/23/029 |
| NIM/NIDN Creators: | 55519110029 |
| Subjects: | 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 > 657.42 Cost Accounting/Akuntansi Biaya 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 > 657.46 Tax Accounting/Akuntansi Pajak |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | MILA RISKA |
| Date Deposited: | 27 May 2023 08:00 |
| Last Modified: | 27 May 2023 08:00 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/77222 |
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