PENGARUH UKURAN DEWAN KOMISARIS, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN UMUR PERUSAHAAN TERHADAP KUALITAS PELAPORAN KEBERLANJUTAN PADA PERUSAHAAN YANG MENERBITKAN SUSTAINIBILITY REPORT DI BURSA EFEK INDONESIA

HAKIM, RAMA AZIZUL (2024) PENGARUH UKURAN DEWAN KOMISARIS, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN UMUR PERUSAHAAN TERHADAP KUALITAS PELAPORAN KEBERLANJUTAN PADA PERUSAHAAN YANG MENERBITKAN SUSTAINIBILITY REPORT DI BURSA EFEK INDONESIA. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

[img]
Preview
 Text (Cover)
55521110029-Rama Azizul Hakim-01-Cover, Lembar Pengesahan, Lembar Pernyataan, Similirity, Daftar Isi, Daftar Tabel dan Daftar Gambar - RAMA AZIZUL HAKIM.pdf
Download (343kB) | Preview
[img]
Preview
 Text (Abstrak)
55521110029-Rama Azizul Hakim-02-Abstrak - RAMA AZIZUL HAKIM.pdf
Download (157kB) | Preview
[img] Text (Bab 1)
55521110029-Rama Azizul Hakim-03-Bab I Pendahuluan - RAMA AZIZUL HAKIM.pdf
Restricted to Registered users only
Download (126kB)
[img] Text (Bab 2)
55521110029-Rama Azizul Hakim-04-Bab II Kerangka Pemikiran dan Hipotesis - RAMA AZIZUL HAKIM.pdf
Restricted to Registered users only
Download (198kB)
[img] Text (Bab 3)
55521110029-Rama Azizul Hakim-05-Bab III Metode Penelitian - RAMA AZIZUL HAKIM.pdf
Restricted to Registered users only
Download (265kB)
[img] Text (Bab 4)
55521110029-Rama Azizul Hakim-06-Bab IV Hasil Analisa dan Pembahasan - RAMA AZIZUL HAKIM.pdf
Restricted to Registered users only
Download (326kB)
[img] Text (Bab 5)
55521110029-Rama Azizul Hakim-07-Bab V Penutup - RAMA AZIZUL HAKIM.pdf
Restricted to Registered users only
Download (94kB)
[img] Text (Daftar Pustaka)
55521110029-Rama Azizul Hakim-08-Daftar Pustaka - RAMA AZIZUL HAKIM.pdf
Restricted to Registered users only
Download (160kB)
[img] Text (Lampiran)
55521110029-Rama Azizul Hakim-09-Lampiran - RAMA AZIZUL HAKIM.pdf
Restricted to Registered users only
Download (695kB)
[img] Text (Lembar Keabsahan)
Rama_Form Pernyataan Keaslian dan Persetujuan Unggah dan Publikasi Tugas Akhir_revisi2 - RAMA AZIZUL HAKIM.pdf
Restricted to Repository staff only
Download (187kB)

Abstract

Penerapan pelaporan keberlanjutan merupakan salah satu bentuk kontribusi sektor bisnis terhadap program keberlanjutan yang dibuat oleh The United Nations General, yaitu Sustainability Development Goals (SDGs). Saat ini pelaporan keberlanjutan juga telah berkembang secara luas dan menjadi bagian terintegrasi dalam pelaporan korporasi. Salah satu bentuk laporan nonkeuangan tersebut adalah laporan keberlanjutan, laporan ini mengandung informasi terkait ekonomi, lingkungan, dan sosial perusahaan yang dapat digunakan sebagai alat dalam meraih legitimasi dari masyarakat. Banyak kasus lingkungan yang terjadi karena tidak adanya sistem laporan keberlanjutan yang ideal seperti kasus lingkungan oleh PT. Lapindo Brantas di Jawa Timur, PT. Newmont di Minahasa dan Lombok, serta PT. Freeport di Irian Jaya. Penelitian terdahulu menemukan bukti bahwa kualitas pelaporan keberlanjutan di Indonesia tergolong cukup rendah yaitu masih berada di bawah angka 50%. Juga menemukan bahwa kualitas pelaporan keberlanjutan dipengaruhi oleh berbagai faktor, salah satunya adalah faktor tata kelola perusahaan dan faktor karakteristik perusahaan. Dengan menggunakan metode penelitian kuantitatif, tulisan ini menganalisis tentang bagaimana pengaruh ukuran komisaris, proporsi komisaris independen, dan umur perusahaan terhadap kualitas laporan keberlanjutan. Pengelolahan dan analisis data dalam penelitian dilakukan dengan menggunakan program aplikasi computer khususnya Eviews 12 untuk menghasilkan statistic deskriptif, melakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolonieritas, uji korelasi, dan uji heterokedastisitas, serta dalam melakukan uji penentuan model estimasi dan uji hipotesis. Hasil penelitian menunjukan ukuran dewan direksi dan kualitas pelaporan keberlanjutan perusahaan tampaknya tidak memberikan pengaruh yang signifikan. Dikarenakan jumlah anggota komisi yang terlalu besar dapat menyebabkan kurangnya kesatuan, yang pada akhirnya dapat menimbulkan permasalahan komunikasi dan koordinasi dalam proses pengambilan keputusan. Begitu pula, proporsi komisaris independen tidak mempunyai pengaruh signifikan terhadap kualitas pelaporan keberlanjutan sebab adanya dewan komisaris independen yang berfungsi sebagai alternatif keterbukaan informasi secara sukarela kepada pemangku kepentingan sehingga perusahaan tidak terdorong untuk membuat laporan keberlanjutan. Adapun umur perusahaan memiliki dampak positif terhadap kualitas pelaporan keberlanjutan namun tidak signifikan. Hal ini dikarenakan umur perusahaan dapat meningkatkan kualitas pelaporan keberlanjutan untuk memenuhi ekspektasi dari para stakeholder dan juga untuk meningkatkan kualitas perusahaan. Kendati demikian, keterbatasan observasi membuat masih diperlukannya penelitian-penelitian terkait dengan menambahkan sejumlah variabel independen lainnya untuk menguji kualitas pelaporan keberlanjutan. The implementation of sustainability reporting is a form of contribution from the business sector to the sustainability program created by the United Nations General, namely the Sustainability Development Goals (SDGs). Currently, sustainability reporting has also developed widely and has become an integrated part of corporate reporting. One form of non-financial report is a sustainability report, this report contains information related to the company's economic, environmental and social aspects that can be used as a tool in gaining legitimacy from society. Many environmental cases have occurred due to the absence of an ideal sustainability reporting system such as environmental cases by PT Lapindo Brantas in East Java, PT Newmont in Minahasa and Lombok, and PT Freeport in Irian Jaya. Previous research found evidence that the quality of sustainability reporting in Indonesia is quite low, still below 50%. It also found that the quality of sustainability reporting is influenced by various factors, one of which is corporate governance and company characteristics. Using quantitative research methods, this paper analyzes the effect of commissioner size, proportion of independent commissioners, and company age on the quality of sustainability reporting. Data processing and analysis in the study was carried out using a computer application program, especially Eviews 12 to produce descriptive statistics, conduct classical assumption tests which include normality tests, multicolonierity tests, correlation tests, and heteroscedasticity tests, as well as in conducting tests to determine the estimation model and hypothesis testing. The results showed that the size of the board of directors and the quality of corporate sustainability reporting did not seem to have a significant effect. This is because too large a number of board members can lead to a lack of unity, which in turn can lead to communication and coordination problems in the decision-making process. Similarly, the proportion of independent commissioners does not have a significant influence on the quality of sustainability reporting because the existence of an independent board of commissioners serves as an alternative to voluntary information disclosure to stakeholders so that companies are not encouraged to make sustainability reports. The age of the company has a positive impact on the quality of sustainability reporting but is not significant. This is because company age can improve the quality of sustainability reporting to meet the expectations of stakeholders and also to improve company quality. However, observation limitations mean that related research is still needed by adding a number of other independent variables to test the quality of sustainability reporting.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55521110029
Uncontrolled Keywords: Ukuran Dewan Komisaris, Proporsi Dewan Komisaris Independen, dan Umur Perusahaan Terhadap Kualitas Pelaporan Keberlanjutan pada Perusahaan yang Menerbitkan Sustainibility Report di Bursa Efek Indonesia. Commissioners Size, Proportion of Independent Commissioners, and Company Age on the Quality of Sustainability Reporting in Companies that Publish Sustainability Report on the Indonesia Stock Exchange.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: ANISA DESI SAFITRI
Date Deposited: 24 Feb 2024 06:59
Last Modified: 24 Feb 2024 06:59
URI: http://repository.mercubuana.ac.id/id/eprint/86457

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.