ARYANI, NURUL (2025) PROFITABILITAS SEBAGAI VARIABEL INTERVENING DALAM PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris pada Perusahaan Indeks Kompas 100 yang terdaftar di Bursa Efek Indonesia Periode 2019-2024). S2 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
01 COVER.pdf Download (1MB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
02 BAB 1.pdf Restricted to Registered users only Download (365kB) |
|
|
Text (BAB II)
03 BAB 2.pdf Restricted to Registered users only Download (301kB) |
|
|
Text (BAB III)
04 BAB 3.pdf Restricted to Registered users only Download (278kB) |
|
|
Text (BAB IV)
05 BAB 4.pdf Restricted to Registered users only Download (309kB) |
|
|
Text (BAB V)
06 BAB 5.pdf Restricted to Registered users only Download (128kB) |
|
|
Text (DAFTAR PUSTAKA)
07 DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (205kB) |
|
|
Text (LAMPIRAN)
08 LAMPIRAN.pdf Restricted to Registered users only Download (361kB) |
Abstract
This study aims to examine and analyze the role of profitability as an intervening variable in the relationship between good corporate governance and leverage on sustainability report disclosure in companies listed in the Kompas 100 Index on the Indonesia Stock Exchange during the 2019–2024 period. The population of this research consists of all companies included in the Kompas 100 Index during the observation period, while the sample comprises 25 companies selected using purposive sampling technique. The analysis was conducted using panel data regression and Sobel test with EViews 12 software. The findings reveal that institutional ownership and leverage have a significant negative effect on sustainability report disclosure, whereas the board of directors has no significant effect. Furthermore, institutional ownership and the board of directors have no significant effect on profitability, while leverage shows a significant negative effect. Profitability is found to have a significant positive effect on sustainability report disclosure. The Sobel mediation test indicates that profitability does not mediate the relationship between institutional ownership and the board of directors with sustainability report disclosure, but it mediates the effect of leverage on sustainability report disclosure. Keywords: Good Corporate Governance, Institutional Ownership, Board of Directors, Leverage, Sustainability Report Disclosure, Profitabilit Penelitian ini bertujuan untuk menguji dan menganalisis peran profitabilitas sebagai variabel intervening dalam hubungan antara good corporate governance dan leverage terhadap pengungkapan sustainability report pada perusahaan yang tergabung dalam indeks Kompas 100 di Bursa Efek Indonesia selama periode 2019–2024. Populasi penelitian ini adalah seluruh perusahaan yang tercatat dalam indeks Kompas 100 selama periode tersebut, sedangkan sampel penelitian terdiri dari 25 perusahaan yang dipilih menggunakan teknik purposive sampling. Analisis dilakukan dengan regresi data panel dan uji Sobel menggunakan software EViews 12. Hasil penelitian menunjukkan bahwa variabel kepemilikan institusional dan leverage berpengaruh negatif signifikan terhadap pengungkapan sustainability report, sementara dewan direksi tidak berpengaruh signifikan. Selain itu, kepemilikan institusional dan dewan direksi juga tidak berpengaruh signifikan terhadap profitabilitas, sedangkan leverage berpengaruh negatif signifikan. Profitabilitas terbukti berpengaruh positif signifikan terhadap pengungkapan sustainability report. Hasil uji mediasi Sobel mengungkapkan bahwa profitabilitas tidak memediasi hubungan antara kepemilikan institusional dan dewan direksi dengan pengungkapan sustainability report, namun memediasi pengaruh leverage terhadap pengungkapan sustainability report. Kata kunci: Good Corporate Governance, Kepemilikan Institusional, Dewan Direksi, Leverage, Pengungkapan Sustainability report, Profitabilitas
Actions (login required)
 |
View Item |
