PRASTYANINGSIH, ALVIESTA DWI (2024) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Sektor Non-Keuangan yang Terdaftar Pada Bursa Efek Indonesia Periode 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Various industries belonging to the non-financial sector listed on the Indonesia stock exchange contribute to the deviation of sustainability reports and result in damage to the environment and the ecosystem in it, so companies often ignore environmental and social problems and impacts arising from the company's economic activities or actions. This study aims to determine the effect of Good Corporate Governance Mechanisms, Financial Performance and Company Size on Sustainability Report Disclosure. The population in this study were non-financial companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The method of determining the sample in this study using purposive sampling technique and obtained 152 samples. This research is a causal research and data analysis is carried out by multiple regression analysis using the SPSS version 23 program. The results state that the audit committee and company size have a positive effect on sustainability report disclosure, leverage has a negative effect on sustainability report disclosure and the board of directors, profitability has no effect on sustainability report disclosure.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 24 222 |
| NIM/NIDN Creators: | 43217120137 |
| Uncontrolled Keywords: | Audit Committee, Board of Directors, Profitability, Leverage, Company Size, Sustainability Report Disclosure |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ANANDA NADIRA PUTRI |
| Date Deposited: | 25 Sep 2024 06:51 |
| Last Modified: | 25 Sep 2024 06:51 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/91792 |
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