RAHMAWATY, DINDA (2025) PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. S1 thesis, Universitas Mercu Buana-Menteng.
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Abstract
Tujuan penelitian ini adalah untuk menguji pengungkapan sustainability report pada perusahaan sektor energi yang terdaftar di BEI dari tahun 2019 hingga 2023 dan menentukan pengaruh profitabilitas, kepemilikan institusional, ukuran perusahaan, dan komite audit. Delapan perusahaan dan empat puluh observasi data diperoleh melalui pendekatan sampling selektif. Analisis data dalam penelitian ini dilakukan dengan menggunakan analisis regresi linier berganda, dan pengolahan data dilakukan dengan menggunakan SPSS 25. Ukuran perusahaan, komite audit, dan profitabilitas semuanya berpengaruh positif terhadap pengungkapan sustainability report, sementara kepemilikan institusional berpengaruh negatif. The purpose of this research is to examine sustainability report disclosure in energy sector businesses listed on the IDX from 2019 to 2023 and determine the effect of profitability, institutional ownership, company size, and audit committee. Eight companies and forty data observations were obtained through a selective sampling approach. The data analysis in this study was done using multiple linear regression analysis, and the data processing was done using SPSS 25. Company Size, audit committee, and profitability all had positive effects on sustainability report disclosure, while institutional ownership had negative effects.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43221010022 |
| Uncontrolled Keywords: | Profitabilitas, Kepemilikan Institusional, Komite Audit, Ukuran Perusahaan, Pengungkapan Sustainability Report Profitability, Institutional Ownership, Audit Committee, Company Size, Sustainability Report Disclosure |
| 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ZAIRA ELVISIA |
| Date Deposited: | 20 Aug 2025 02:48 |
| Last Modified: | 20 Aug 2025 02:48 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/96898 |
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