PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP LEVEL PENGUNGKAPAN PELAPORAN KEBERLANJUTAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING

NGAZIZ, GUSAGIS KHOMANUR (2021) PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP LEVEL PENGUNGKAPAN PELAPORAN KEBERLANJUTAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The thesis entitled "The Effect of the Implementation of the Good Corporate Governance on the Level of Disclosure of Sustainability Reporting With Financial Performance as an Intervening Variable" seeks to answer the research problems, namely: First, Does the implementation of Good Corporate Governance have a significant effect on the level of disclosure of sustainability reporting? Second, does the implementation of Good Corporate Governance have a significant effect on financial performance? Third, does financial performance have a significant effect on the level of disclosure of sustainability reporting? And Fourth, Is financial performance an intervening between Good Corporate Governance and the level of disclosure of sustainability reporting? By using quantitative descriptive analysis, and in hypothesis testing using the regression analysis method with some classical assumptions and t statistical tests, the following conclusions are obtained, namely: First, Institutional Ownership and the Board of Independent Commissioners have a significant effect on the level of disclosure of sustainability reporting, while the Audit Committee, the Board of Commissioners and The Board of Directors have no significant effect on the level of disclosure of sustainability reporting. The second conclusion is that the Independent Board of Commissioners has a significant effect on ROA and institutional ownership has a significant effect on ROE; Meanwhile, the Audit Committee, institutional ownership and the Board of Directors have no significant effect on ROA; Likewise, the Audit Committee, independent Commissioners and the Board of Directors do not have a significant effect on ROE. The third conclusion, Return on Assets has significant effect on the level of disclosure of sustainability reporting, but Return on Equity has no significant effect on the level of disclosure of sustainability reporting. The fourth conclusion, institutional ownership and the Board of Directors have a significant effect on the level of disclosure of sustainability reporting with ROA as an intervening; however, the audit committee and the independent board of commissioners have no significant effect on the level of disclosure of sustainability reporting with ROA as an intervening. While Institutional Ownership and Board of Directors have a significant effect on the level of disclosure of sustainability reporting with ROE as an intervening, however, the Audit Committee and Independent Board of Commissioners have no significant effect on the level of disclosure of sustainability reporting with ROE as the intervening. Keywords: Sustainability Disclosure; Audit Committee; Institutional Ownership; Independent Board of Commissioners; Board of Directors; Return on Assets; and Return on Equity Tesis yang berjudul “Pengaruh Penerapan Good Corporate Governance Terhadap Level Pengungkapan Pelaporan Keberlanjutan Dengan Kinerja Keuangan Sebagai Variabel Intervening” ini berusaha menjawab permasalahan penelitian yakni: Pertama, Apakah penerapan Good Corporate Governance berpengaruh signifikan terhadap level pengungkapan pelaporan keberlanjutan? Kedua, Apakah penerapan Good Corporate Governance berpengaruh signifikan terhadap kinerja keuangan? Ketiga, Apakah kinerja keuangan berpengaruh signifikan terhadap level pengungkapan pelaporan keberlanjutan? Dan Keempat, Apakah kinerja keuangan menjadi intervening antara Good Corporate Governance dengan level pengungkapan pelaporan keberlanjutan? Dengan menggunakan analisis deskriptif kuantitatif, dalam pengujian hipotesis menggunakan metode analisis regresi dengan beberapa asumsi klasik dan uji statistic t maka diperoleh kesimpulan sebagai berikut yakni: Pertama, Kepemilikan Institusional dan Dewan Komisaris Independen berpengaruh signifikan terhadap Level pengungkapan pelaporan keberlanjutan, sedangkan Komite Audit dan Dewan Direksi tidak berpengaruh signifikan terhadap Level pengungkapan pelaporan keberlanjutan. Kesimpulan kedua, Dewan Komisaris Independen berpengaruh signifikan terhadap ROA dan Kepemilikan Institusional berpengaruh signifikan terhadap ROE; Sedangkan Komite Audit, Kepemilikan institusional dan Dewan Direksi tidak berpengaruh signifikan terhadap ROA; begitu pula Komite Audit, Komisaris independen dan Dewan Direksi tidak tidak berpengaruh signifikan terhadap ROE. Kesimpulan ketiga, Return on Aset berpengaruh signifikan terhadap Level pengungkapan pelaporan keberlanjutan, tetapi Return on Equity tidak berpengaruh signifikan terhadap Level pengungkapan pelaporan keberlanjutan. Kesimpulan keempat, Kepemilikan institusional dan Dewan Direksi berpengaruh signifikan terhadap level pengungkapan pelaporan keberlanjutan dengan ROA sebagai intervening; akan tetapi Komite audit dan Dewan Komisaris Independen tidak berpengaruh signifikan terhadap level pengungkapan pelaporan keberlanjutan dengan ROA sebagai intervening. Sedangkan Kepemilikan Institusional dan Dewan Direksi berpengaruh signifikan terhadap level pengungkapan pelaporan keberlanjutan dengan ROE sebagai intervening, akan tetapi Komite audit dan Dewan Komisaris Indenpenden tidak berpengaruh signifikan terhadap level pengungkapan pelaporan keberlanjutan dengan ROE sebagai intervening. Kata Kunci: Pengungkapan Keberlanjutan; Komite Audit; Kepemilikan Institusional; Dewan Komisaris Independen; Dewan Direksi; Return on Asset; dan Return on Equity.

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