PERANGIN-ANGIN, MASKATA (2024) Determinan Terhadap Sustainability Report Quality Dan Moderasi Ukuran Perusahaan (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). S2 thesis, Universitas Mercu Buana - Menteng.
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Abstract
Penelitian ini menguji pengaruh Shareholder Pressure dan Assurance Report Terhadap Sustainability Report Quality dengan Ukuran Perusahaan sebagai moderasi. Populasi dalam penelitian ini adalah perusahaan energi yang terdaftar di BEI tahun 2018-2022 sebanyak 75 perusahaan. Desain pengambilan sampel menggunakan purposive sampling sehingga sampel yang digunakan sebanyak 21 perusahaan. Teknik analisis yang digunakan adalah regresi linear data panel dengan alat analisis eviews 12. Hasil penelitian secara simultan Shareholder Pressure dan Assurance Report berpengaruh terhadap Sustainability Report Quality. Secara parsial menunjukkan Shareholder Pressure berpengaruh signifikan terhadap Sustainability Report Quality, namun Assurance Report tidak berpengaruh terhadap Sustainability Report Quality. Variabel moderasi yaitu Ukuran Perusahaan tidak dapat memoderasi Shareholder Pressure dan Assurance Report terhadap Sustainabilty Report Quality. This research examines the influence of Shareholder Pressure and Assurance Reports on Sustainability Report Quality with Company Size as a moderating. The population in this research is 75 energy companies registered on the IDX in 2018- 2022. The sampling design used purposive sampling so that the sample used was 21 companies. The analysis technique used is linear panel data regression with the eviews 12 analysis tool. The results of research simultaneously Shareholder Pressure and Assurance Report influence Sustainability Report Quality. Partially, it shows that Shareholder Pressure has a significant effect on Sustainability Report Quality, but the Assurance Report has no effect on Sustainability Report Quality. The moderating variable Company Size, cannot moderate Shareholder Pressure and Assurance Report on Sustainability Report Quality.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55521120013 |
| Uncontrolled Keywords: | Sustainability Report Quality, Shareholder Pressure, Assurance Report, Ukuran Perusahaan Sustainability Report Quality, Shareholder Pressure, Assurance Report, Company Size |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 300. Social Science/Ilmu-ilmu Sosial > 302 Social Interaction, Interpersonal Relations/Interaksi Sosial, Hubungan Antarpersonal > 302.2 Communication/Komunikasi 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: | NAYLA AURA RAYANI |
| Date Deposited: | 15 Aug 2024 04:13 |
| Last Modified: | 15 Aug 2024 04:13 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/90268 |
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