AURINISA, NADIA (2025) PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT DAN PROFITABILITAS TERHADAP SUSTAINABILITY REPORT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020-2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to obtain empirical evidence related to the influence of the Independent Board of Commissioners, Audit Committee, and Profitability on Sustainability Report disclosure. The population in this study were companies included in the food and beverage manufacturing subsector listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Of the 94 companies that met the criteria, 38 companies were selected as research samples. The purposive sampling technique was used in sample selection, allowing researchers to determine companies based on certain criteria that were in accordance with the research objectives. To analyze the data, this study applied the multiple linear regression method with the help of SPSS software. The results of the study revealed that the Independent Board of Commissioners had a positive effect on the Sustainability Report, while the Audit Committee also had a positive effect on the Sustainability Report. Conversely, profitability had no effect on the Sustainability Report. These findings were obtained through an in-depth analysis that provides insight into the factors that influence sustainability disclosure in the food and beverage industry. It is hoped that this study can contribute to improving more transparent corporate governance and encouraging better sustainability reporting practices. Keywords: Independent Board of Commissioners, Audit Committee, Profitability, Sustainability Repor Penelitian ini bertujuan untuk memperoleh bukti empiris terkait pengaruh Dewan Komisaris Independen, Komite Audit, dan Profitabilitas terhadap pengungkapan Laporan Keberlanjutan. Populasi dalam penelitian ini adalah perusahaan yang tergolong dalam subsektor manufaktur makanan dan minuman yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Dari 94 perusahaan yang memenuhi kriteria, sebanyak 38 perusahaan dipilih sebagai sampel penelitian. Teknik purposive sampling digunakan dalam pemilihan sampel, memungkinkan peneliti untuk menentukan perusahaan berdasarkan kriteria tertentu yang sesuai dengan tujuan penelitian. Untuk menganalisis data, penelitian ini menerapkan metode regresi linier berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian mengungkapkan bahwa Dewan Komisaris Independen berpengaruh positif terhadap Sustainability Report, sementara Komite Audit juga memiliki pengaruh positif terhadap Sustainability Report. Sebaliknya, profitabilitas tidak berpengaruh terhadap Sustainability Report. Temuan ini diperoleh melalui analisis mendalam yang memberikan wawasan mengenai faktor-faktor yang memengaruhi pengungkapan keberlanjutan di industri makanan dan minuman. Diharapkan, penelitian ini dapat berkontribusi pada peningkatan tata kelola perusahaan yang lebih transparan serta mendorong praktik pelaporan keberlanjutan yang lebih baik. Kata Kunci: Dewan Komisaris Independen, Komite Audit, Profitabilitas, Sustainability Report.
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