PENGARUH FIRM SIZE, LEVERAGE, BOARD OF COMMISSIONERS DAN POLITICAL CONNECTION TERHADAP SUSTAINABILITY REPORT DISCLOSURE (Studi Empiris Pada Sektor Basic Materials Yang Terdaftar di BEI Periode 2021-2023)

RATNADEWITA, NANDA MUTIARA (2025) PENGARUH FIRM SIZE, LEVERAGE, BOARD OF COMMISSIONERS DAN POLITICAL CONNECTION TERHADAP SUSTAINABILITY REPORT DISCLOSURE (Studi Empiris Pada Sektor Basic Materials Yang Terdaftar di BEI Periode 2021-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the influence of company size, leverage, board of commissioners, and political connections on sustainability report disclosure in basic materials companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The study sample included 58 companies with a total of 174 observations selected through purposive sampling. The analysis was conducted using panel data regression with the help of E-Views 12. The results show that company size and board of commissioners have a significant positive effect on sustainability report disclosure, while leverage and political connections have no significant effect. These findings contribute to the development of the literature, sustainability reporting practices, and provide regulatory considerations in policy formulation. Keywords: Firm Size, Leverage, Board of Commissioners, Political Connection, Sustainability Report Disclosure. Penelitian ini bertujuan menguji pengaruh ukuran perusahaan, leverage, dewan komisaris, dan koneksi politik terhadap pengungkapan laporan keberlanjutan pada perusahaan sektor basic materials yang terdaftar di BEI periode 2021–2023. Sampel penelitian mencakup 58 perusahaan dengan total 174 observasi yang dipilih melalui purposive sampling. Analisis dilakukan menggunakan regresi data panel dengan bantuan E-Views 12. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan dewan komisaris berpengaruh positif signifikan terhadap pengungkapan laporan keberlanjutan, sedangkan leverage dan koneksi politik tidak berpengaruh signifikan. Temuan ini memberikan kontribusi bagi pengembangan literatur, praktik pelaporan keberlanjutan, serta bahan pertimbangan regulator dalam penyusunan kebijakan. Kata Kunci: Ukuran Perusahaan, Leverage, Dewan Komisaris, Koneksi Politik, Pengungkapan Laporan Berkelanjutan.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 25 207
NIM/NIDN Creators:	43221010027
Uncontrolled Keywords:	Ukuran Perusahaan, Leverage, Dewan Komisaris, Koneksi Politik, Pengungkapan Laporan Berkelanjutan.
Subjects:	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 > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.72 Current Assets/Aset Terbaru
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	30 Sep 2025 08:30
Last Modified:	30 Sep 2025 08:30
URI:	http://repository.mercubuana.ac.id/id/eprint/98618

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