HABIB, MUHAMMAD ZAINI (2021) PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study was to analyze the effect of Company’s Characteristic and Corporate Governance to disclosure of Sustainability Report Empirical Study of LQ45 Companies listed on the Indonesia Stock Exchange. This study uses secondary data obtained by purposive sampling method. In this study, samples were taken from LQ45 companies listed on the IDX startimg from 2016 to 2019. Based on the estabilished criteria of 180 data, 72 samples were obtained. Data analysis techniques used are classical asumption tests, model feasibility tests, hyphotesis testing, and multiple linear regression conducted with Eviews 10. The results show that Profitability, Liquidity, Company Size, Audit Committee, and Board of Directors have an effect on the disclosure of Sustainability Report for LQ45 companies listed on the IDX. Keywords : Sustainability Report, Profitability, Liquidity, Company Size, Audit Committee, Board of Directors. Penelitian ini bertujuan untuk menentukan pengaruh Karakteristik Perusahaan dan Corporate Governance terhadap pengungkapan Sustainability Report, Studi Empiris Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yang diperoleh dengan metode purposive sampling. Dalam penelitian ini sampel dari perusahaan LQ45 yang terdaftar di BEI mulai dari tahun 2016 sampai dengan 2019. Berdasarkan kriteria yang telah ditetapkan dari jumlah 180 data, diperoleh sampel sebanyak 72 data. Teknik analisis data yang digunakan adalah uji asumsi klasik, uji kelayakan model, uji hipotesis, dan uji regresi linear berganda yang dilakukan dengan Eviews 10. Hasil penelitian ini menunjukkan bahwa Profitabilitas, Likuiditas, Ukuran Perusahaan, Komite Audit, dan Dewan Direksi tidak berpengaruh terhadap pengungkapan Sustainability Report pada perusahaan LQ45 yang terdaftar di BEI. Kata Kunci : Sustainability Report, Profitabilitas, Likuiditas, Ukuran Perusahaan, Komite Audit, Dewan Direksi.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43218120127 |
| Uncontrolled Keywords: | Sustainability Report, Profitabilitas, Likuiditas, Ukuran Perusahaan, Komite Audit, Dewan Direksi. |
| 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 > Manajemen |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 05 Aug 2023 08:24 |
| Last Modified: | 05 Aug 2023 08:24 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/80024 |
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