ANALISIS PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING DIMODERASI BOARD DIVERSITY (STUDI EMPIRIS PERUSAHAAN SUB SEKTOR INDUSTRIAL YANG TERDAFTAR DI BEI PERIODE 2021 – 2023)

RAMAHDANI, SISKA PUTRI (2025) ANALISIS PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING DIMODERASI BOARD DIVERSITY (STUDI EMPIRIS PERUSAHAAN SUB SEKTOR INDUSTRIAL YANG TERDAFTAR DI BEI PERIODE 2021 – 2023). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh struktur kepemilikan terkonsentrasi, kepemilikan publik dan kepemilikan institusional terhadap pengungkapan Sustainability reporting yang dimoderasi oleh Board diveristy. Populasi dalam penelitian ini adalah perusahaan Sub Sektor Industrial yang terdaftar di BEI tahun 2021-2023. Sampel yang dipergunakan sebanyak 66 Perusahaan. Metode penarikan sampel menggunakan purposive sampling. Metode analisis data menggunakan regresi linier berganda, serta uji Analisis Regresi Moderasi (MRA) dengan menggunakan Stata. Hasil penelitian menunjukan bahwa kepemilikan terkonsentrasi berpengaruh positif terhadap pengungkapan Sustainability reporting, sedangkan kepemilikan Publik dan kepemilikan institusional berpengaruh negative terhadap pengungkapan sustainability reporting, sementara Board diversity sebagai moderasi memperlemah pengaruh kepemilikan terkonsentrasi terhadap pengungkapan Sustainability reporting. Board diversity sebagai moderasi terbukti memperkuat pengaruh kepemilikan publik dan kepemilikan Institusional terhadap pengungkapan sustainability reporting. This study aims to examine and analyze the influence of ownership structure—including concentrated ownership, public ownership, and institutional ownership—on sustainability reporting disclosure, with board diversity as a moderating variable. The population in this study includes industrial sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. A total of 66 companies were selected as samples using purposive sampling. The data analysis method employed is multiple linear regression, along with Moderated Regression Analysis (MRA) using Stata software. The results show that concentrated ownership has a positive effect on sustainability reporting disclosure, while public ownership and institutional ownership have a negative effect. Furthermore, board diversity weakens the effect of concentrated ownership on sustainability reporting disclosure. Conversely, board diversity strengthens the influence of public and institutional ownership on sustainability reporting disclosure.

Item Type:	Thesis (S2)
NIM/NIDN Creators:	55523110021
Uncontrolled Keywords:	Sustainability Reporting, Kepemilikan Terkonsentrasi, Kepemilikan Publik, Kepemilikan Institusional, Board Diversirty. Sustainability Reporting, Concentrated Ownership, Public Ownership, Institutional Ownership, Board Diversity.
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
Divisions:	Pascasarjana > Magister Akuntansi
Depositing User:	YOSUA EBENEZER PARDEDE
Date Deposited:	15 Sep 2025 07:44
Last Modified:	15 Sep 2025 07:44
URI:	http://repository.mercubuana.ac.id/id/eprint/97894

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