PENGARUH TEKANAN STAKEHOLDER, KINERJA KEUANGAN, DAN KOMITE AUDIT TERHADAP KUALITAS SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Partisipan Asia Sustainability Reporting Rating (ASSRAT) yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019)

SETIAWAN, VICKI (2020) PENGARUH TEKANAN STAKEHOLDER, KINERJA KEUANGAN, DAN KOMITE AUDIT TERHADAP KUALITAS SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Partisipan Asia Sustainability Reporting Rating (ASSRAT) yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aimed to examine and analyze the effect of Stakeholder Pressure, Financial Performance, Audit Committee on the Quality of Sustainability Reports (Emperical Study of Participating Companies in Asia Sustainability Reporting Rating (ASSRAT) Listed on the Indonesia Stock Exchange in 2017-2019). The data used by researchers is secondary data. The sample used was 12 companies, so that during the 3 years of observation there were 36 financial reports analyzed. The research data were taken from the Indonesia Stock Exchange based on the purposive sampling method. Therefore, the data analysis used is multiple linear regression analysis. The results of this study indicate that Stakeholder Pressure using the employee Pressure indicator has a significant negative effect on the Sustainability Quality Report. Financial performance using the ROA indicator has no effect on the Quality of the Sustainability Report and the Audit Committee using the number of Audit Committees has a significant positive effect on the Quality of the Sustainability Report. Keywords : Sustainability Report Quality, Stakeholder Pressure , Financial Performance, Audit Committee. Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Tekanan Stakeholder,Kinerja Keuangan,Komite Audit terhadap Kualitas Sustainability Report (Studi Empiris Pada Perusahaan Partisipan Asia Sustainability Reporting Rating(ASSRAT) yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2019). Data yang digunakan peneliti adalah data sekunder. Sampel yang digunakan sebanyak 12 perusahaan, sehingga selama 3 tahun pengamatan terdapat 36 laporan keuangan yang dianalisis. Data penelitian ini diambil dari Bursa Efek Indonesia berdasarkan metode purposive sampling. Oleh karena itu, analisis data yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil penelitian ini menunjukan bahwa Tekanan Stakeholder yang menggunakan indikator Tekanan Karyawan berpengaruh negatif signifikan terhadap Kualitas Sustainability Report. Kinerja Keuangan yang menggunakan indikator ROA tidak berpengaruh terhadap Kualitas Sustainability Report dan Komite Audit yang menggunakan jumlah komite audit berpengaruh positif signifikan terhadap Kualitas Sustainability Report. Kata kunci : Kualitas Sustainability Report, Tekanan Stakeholder, Kinerja Keuangan, Komite Audit.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216120136
Uncontrolled Keywords: Kualitas Sustainability Report, Tekanan Stakeholder, Kinerja Keuangan, Komite Audit.
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 > 657.3 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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan 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
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Mar 2023 04:15
Last Modified: 10 Mar 2023 04:15
URI: http://repository.mercubuana.ac.id/id/eprint/74966

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