MEKANISME GOOD CORPORATE GOVERNANCE, KEPEMILIKAN ASING, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN (Studi Empiris Pada Perusahaan sektor Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020)

PANULUH, AYUSTY (2024) MEKANISME GOOD CORPORATE GOVERNANCE, KEPEMILIKAN ASING, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN (Studi Empiris Pada Perusahaan sektor Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Sustainability report is a report that contains financial and non-financial performance. In recent years, the importance of this disclosure has begun to be realized through its impact on the company's financial performance. GRI (Global Reporting Initiative) will be used as a guideline for the sustainability report as a basis for measuring the index. This study aims to examine the Mechanism of Good Corporate, Foreign Ownership, Leverage and Company Size on Disclosure of Sustainability Reports. This study used a sample of Manufacturing Companies in the Mining sector which were listed on the Indonesia Stock Exchange during the 2018-2020 Period. The number of manufacturing companies that were sampled in this study was 33 companies for three years. The total sample of this research is 99 financial reports and annual reports. The data analysis method used in this study is descriptive statistical analysis, classical assumption test, multiple regression analysis, testing the coefficient of determination model and testing the hypothesis with the SPSS 25.0 data analysis tool. In this research, the Good Corporate Governance Mechanism becomes the Construct of 2 research variables, namely Board size and Board Independence. The results of this study indicate that Board Size, Board Independence and Foreign Ownership have an effect on Sustainability Report meanwhile, Leverage and Company Size have no effect on Sustainability Report. Keywords : Leverage, Board size, Board Independence, Company size, Foreign Ownership, Sustainability Reports. Sustainability report adalah laporan yang berisi kinerja keuangan dan nonkeuangan. Beberapa tahun terakhir, mulai disadari pentingnya pengungkapan ini melalui dampaknya terhadap kinerja keuangan perusahaan. GRI (Inisiatif Pelaporan Global) akan digunakan sebagai panduan sustainability report sebagai dasar dalam pengukuran indeks. Penelitian ini bertujuan untuk menguji Mekanisme Good Corporate Governance, Kepemilikan Asing, Leverage, dan Ukuran Perusahaan terhadap Pengungkapan Laporan Keberlanjutan. Penelitian ini menggunakan sampel Perusahaan Manufaktur sektor Pertambangan yang terdaftar di Bursa Efek Indonesia selama Periode 2018-2020. Jumlah Perusahaan Manufaktur yang menjadi sampel pada penelitian ini sebanyak 33 Perusahaan selama tiga tahun. Total sampel penelitian ini adalah 99 laporan keuangan dan laporan tahunan. Metode analisis data yang digunakan pada penelitian ini adalah analisis deskriptif statistik, uji asumsi klasik, analisis regresi berganda, pengujian model koefisien determinasi dan pengujian hipotesis dengan alat analisis data SPSS 25.0. Pada penelitian ini Mekanisme Good Corporate Governance menjadi Construct atas 2 variabel penelitian yaitu Board size dan Board Independence. Hasil penelitian ini menunjukan bahwa Board Size, Board Independence dan Kepemilikan asing berpengaruh terhadap Sustainability Report sedangkan, Leverage dan Ukuran Perusahaan tidak berpengaruh terhadap Sustainability Report. Kata kunci : Leverage, Board size, Board independence, Ukuran perusahaan, Kepemilikan Asing, Sustainability Report.

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