PENGARUH SHAREHOLDER PRESSURE, KOMITE AUDIT INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP SUSTAINABILITY REPORT (Studi empiris pada Perusahaan Subsektor Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2023)

ANGELIKA, RENI (2025) PENGARUH SHAREHOLDER PRESSURE, KOMITE AUDIT INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP SUSTAINABILITY REPORT (Studi empiris pada Perusahaan Subsektor Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of the study was to determine the effect of Shareholder Pressure, Independent Audit Committee and Company Size on Sustainability Report. The research method used is the Qualitative method. The sample used was 40 banking companies listed on the IDX. Analysis method using Spss25. Shareholder pressure has a negative effect on sustainability report disclosure. The independent audit committee has a positive effect on sustainability report disclosure. Company size has no effect on sustainability report disclosure. Keywords: Shareholder Pressure, Independent Audit Committee, Company Size, Sustainability Report. Tujuan dari penelitian untuk mengetahui Pengaruh Shareholder Pressure, Komite Audit Independen Dan Ukuran Perusahaan Terhadap Sustainability Report. Metode penelitian yang digunakan metode Kualitatif. Sampel yang digunakan 40 perusahaan perbankan yang terdaftar di BEI. Metode analisis dengan menggunakan Spss25. Shareholder pressure berpengaruh negatif terhadap pengungkapan sustainability report. Komite audit independen berpengaruh positif terhadap pengungkapan sustainability report. Ukuran perusahan tidak berpengaruh terhadap pengungkapan sustainability report. Kata Kunci: Shareholder Pressure, Komite Audit Independen, Ukuran Perusahaan Sustainability Report.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 25 157
NIM/NIDN Creators:	43219120043
Uncontrolled Keywords:	Shareholder Pressure, Komite Audit Independen, Ukuran Perusahaan Sustainability Report
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.1 Banks/Bank, Perbankan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor > 651.9 Office Services in Specific Kinds of Enterprises/Layanan Kantor untuk Perusahaan Tertentu 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	06 Aug 2025 04:33
Last Modified:	06 Aug 2025 04:33
URI:	http://repository.mercubuana.ac.id/id/eprint/96603

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