PENGARUH GOOD CORPORATE GOCERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Partisipan Indonesia Sustainability Report Award Periode 2014-2018)

DARMAWAN, JODY RIZKY (2023) PENGARUH GOOD CORPORATE GOCERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Partisipan Indonesia Sustainability Report Award Periode 2014-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to analyze the effect of independent commissioners, Audit Commite, And Managerial ownership on Sustainability Report. The object of this research is the participation Indonesia sustainability report award period 2014-2018. This reaserch was conducted using a sample of 10 selected companies that have consistenly participated in the Indonesia sustainability report award. Determination of the sample using a purposive sampling method with criteria determined by researchers using a causal relatioanship design. Therefore, the analysis of the data used is statistical analysis in the form of multiple linear regression tests. The results of this study show that the independent commissioners variable has a negative and signifikan effect on sustainability report disclosure, while the audit commite and managerial ownership structure variabels have no effect on sustainability report disclosure Kata kunci : Dewan Komisaris, Komite Audit, Struktur Kepemilikan Manajerial, Sustainability Report Tujuan Penelitian Ini adalah untuk menganalisis pengaruh Dewan Komisaris Independen, Komite Audit, Kepemilikan Manajerial terhadap pengunngkapan Sustainability Report. Objek penelitian ini adalah Perusahaan yang berpartisipasi dalam Indonesia Sustainability Report Award periode 2014- 2018. Penelitian ini dilakukan menggunakan sample sebanyak 10 perusahaan terpilih yang konsisten mengikuti Indonesia Sustainability Report Award. Penentuan sample menggunakan metode purposive sampling, dengan kriteria yang telah ditentukan peneliti menggunakan desain hubungan kausal. Kerena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil penelitian ini diketahui bahwa variable dewan komisaris berpengaruh negative dan signifikan terhadap pengungkapan sustainability report, sedangkan variable komite audit dan struktur kepemilikan manajerial tidak berpengaruh terhadap pengungkapan sustainability report. Kata kunci : Dewan Komisaris, Komite Audit, Struktur Kepemilikan Manajerial, Sustainability Report

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 198
NIM/NIDN Creators: 43216010130
Uncontrolled Keywords: Dewan Komisaris, Komite Audit, Struktur Kepemilikan Manajerial, Sustainability Report
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 11 Nov 2023 05:09
Last Modified: 11 Nov 2023 05:09
URI: http://repository.mercubuana.ac.id/id/eprint/84128

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