PENGARUH EARNING PER SHARE (EPS), RETURN ON ASSET (ROA), DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Partisipan ISRA yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019)

MA'RUF, ANAM NURIL (2021) PENGARUH EARNING PER SHARE (EPS), RETURN ON ASSET (ROA), DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Partisipan ISRA yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aimed to examine and analyze the effect of Earning per share (EPS), Return on asset (ROA), and mechanism corporate governance on disclosure of sustainability report. The sample used was the Indonesia stock exchange in 2016-2019 and obtained 30 companies by using quantitative approach. Data analysis which is used statistic analysis in the form of double linier regression test. This result of this study indicate that EPS and ROA has a positive effect on sustainability report disclosure. Mechanisme corporate governance is represented by the proxy of the frequency of audit committee meetings, and the frequency of board meetings. The frequency of audit committee meetings and the frequency of board meetings does not effect on sustainability report. Keywords: Sustainability Report, Earning Per Share (EPS), Return on Asset (ROA), Mechanism Corporate Governance. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Earning per share (EPS), Return on Asset (ROA), dan Mekanisme Corporate Governance terhadap pengungkapan Sustainability Report. Sampel yang digunakan adalah perusahaan partisipan ISRA yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2019 dan diperoleh 30 perusahaan dengan menggunakan pendekatan kuantitatif. Analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linier berganda. Hasil penelitian ini menunjukan EPS dan ROA berpengaruh positif terhadap pengungkapan Sustainability Report. Mekanisme Corporate Governance diwakili dengan proksi frekuensi rapat komite audit, dan frekuensi rapat dewan direksi. Frekuensi rapat komite audit dan frekuensi rapat dewan direksi tidak berpengaruh terhadap pengungkapan Sustainability Report. Kata Kunci: Sustainability Report, Earning Per Share (EPS), Return on Asset (ROA), Mekanisme Corporate Governance.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217210005
Uncontrolled Keywords: Sustainability Report, Earning Per Share (EPS), Return on Asset (ROA), Mekanisme Corporate Governance.
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 06 Nov 2024 02:15
Last Modified: 06 Nov 2024 02:15
URI: http://repository.mercubuana.ac.id/id/eprint/92768

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