NINGRUM, SAPTIA (2021) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris pada Perusahaan Sektor Industri Pengelola SDA yang terdaftar di BEI Periode Tahun 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aimed to examine and analyze the effect of audit committee, independent commissioner, institutional ownership, profitability (ROA) and company size on disclosure of sustainability reports. The sample was taken by using purposive sampling method, with certain criteria. The population used was the natural resource management industrial sector companies listed on the Indonesia Stock Exchange in 2016-2019. The sample size used in this study were 9 companies. This research uses a quantitative approach and is classified as a causal research. The results showed that the audit committee, independent commissioners, institutional ownership, and profitability have no effect on sustainability report disclosure. Meanwhile, company size has a positive and significant effect on the quality of sustainability report disclosure. Keywords : Sustainability Report, Audit Committee, Independent Commissioner, Institutional Ownership, Profitability (ROA), and Company Size Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh komite audit, komisaris independen, kepemilikan institusional, profitabilitas (ROA) dan ukuran perusahaan terhadap pengungkapan sustainability report. Pengambilan sampel dilakukan dengan metode purposive sampling, dengan beberapa kriteria tertentu. Populasi yang digunakan adalah perusahaan sektor industri pengelolaan sumber daya alam yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Jumlah sampel yang digunakan dalam penelitian ini adalah 9 perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dan tergolong penelitian kausal. Hasil penelitian menunjukkan bahwa komite audit, komisaris independen, kepemilikan institusional, dan profitabilitas tidak berpengaruh terhadap pengungkapan sustainability report. Sedangkan ukuran perusahaan berpengaruh positif dan signifikan terhadap kualitas pengungkapan sustainability report. Kata Kunci : Sustainability Report, Komite Audit, Dewan Komisaris Independen, Kepemilikan Institusional, Profitabilitas (ROA), dan Ukuran Perusahaan
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216120057 |
| Uncontrolled Keywords: | Sustainability Report, Komite Audit, Dewan Komisaris Independen, Kepemilikan Institusional, Profitabilitas (ROA), dan Ukuran Perusahaan |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis 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: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 24 Jul 2023 02:18 |
| Last Modified: | 24 Jul 2023 02:18 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79514 |
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