PENGARUH TEKANAN PEMEGANG SAHAM, BOARD GENDER DIVERSITY, UKURAN DEWAN DIREKSI, DAN UMUR PERUSAHAAN TERHADAP KUALITAS SUSTAINABILITY REPORT (Studi Perusahaan di BEI Sektor Transportasi dan Energi Tahun 2019-2023)

Kusuma, Pipit Mike (2025) PENGARUH TEKANAN PEMEGANG SAHAM, BOARD GENDER DIVERSITY, UKURAN DEWAN DIREKSI, DAN UMUR PERUSAHAAN TERHADAP KUALITAS SUSTAINABILITY REPORT (Studi Perusahaan di BEI Sektor Transportasi dan Energi Tahun 2019-2023). S2 thesis, Universitas Mercu Buana-Menteng.

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Abstract

Peran sektor energi dan transportasi dalam melaksanakan investasi ekonomi global yang ramah lingkungan dalam mewujudkan net zero emission 2060 di Indonesia sangat penting. Penelitian ini menguji pengaruh tekanan pemegang saham, board gender diversity, ukuran dewan direksi, dan umur perusahaan terhadap kualitas sustainability report pada perusahaan di BEI sektor transportasi dan energi selama periode pengamatan tahun 2019-2023. Pendekatan yang peneliti gunakan menggunakan jenis penelitian kuantitatif. Populasi pada penelitian ini adalah perusahaan sektor transportasi dan energi tahun 2019-2023 sebanyak 81 perusahaan, design pengambilan sampel menggunakan purposive sampling sehingga sampel yang digunakan 39 perusahaan. Teknik analisis yang digunakan adalah regresi linier data panel dengan alat analisis eviews 13. Hasil penelitian tekanan pemegang saham tidak berpengaruh terhadap kualitas sustainability report, sedangkan board gender diversity, ukuran dewan direksi dan umur perusahaan berpengaruh signifikan terhadap kualitas sustainability report perusahaan sektor energi dan transportasi di lingkup BEI. The role of the energy and transportation sectors in implementing environmentally friendly global economic investments in realizing net zero emissions 2060 in Indonesia is very important. This study examines the effect of shareholder pressure, board gender diversity, size of the board of directors, and company age on the quality of sustainability reports on companies on the IDX in the transportation and energy sectors during the 2019-2023 observation period. The approach used by the researcher uses a type of quantitative research. The population in this study is 81 companies in the transportation and energy sectors in 2019-2023, the sampling design uses purposive sampling so that the sample used is 39 companies. The analysis technique used is linear regression of panel data with eviews analysis tool 13. The results of the shareholder pressure study did not have an effect on the quality of sustainability reports, while board gender diversity, the size of the board of directors and the age of the company had a significant effect on the quality of sustainability reports of companies in the energy and transportation sectors within the IDX.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55521120032
Uncontrolled Keywords: Tekanan Pemegang Saham, Board Gender Diversity, Ukuran Dewan Direksi, Umur Perusahaan, Kualitas Sustainability Report Shareholder Pressure, Board Gender Diversity, Size of the Board of Directors, Company Ege, Quality Of Sustainability report
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: FHADHILAH SHAFA ARISTA
Date Deposited: 08 Feb 2025 03:33
Last Modified: 08 Feb 2025 03:33
URI: http://repository.mercubuana.ac.id/id/eprint/94007

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