PENGARUH TEKANAN STAKEHOLDER DAN MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Partisipan Indonesia Sustainability Reporting Award (ISRA) selama periode 2016-2018)

AZIZAH, SITI NUR (2021) PENGARUH TEKANAN STAKEHOLDER DAN MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Partisipan Indonesia Sustainability Reporting Award (ISRA) selama periode 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to examine the influence of Stakeholder Pressure and Corporate Governance Mechanism of the Quality of Sustainability Report (Empirical Study on Participant of Indonesia Sustainability Reporting Award (ISRA) Companies period 2016 – 2018). The population in this research is the participant Indonesia Sustainability Reporting Award Companies period 2016 – 2018. The sample in this research many 57 of the 19 companies criteria sampling. Sampling technique in this research used purposive sampling method. The result of this research showed that (1) Environment was significant positive influence on the quality of sustainability report, (2) Employee was not significant influence on the quality of sustainability report, (3) Shareholder was significant negative influence on the quality of sustainability report, (4) Board of Commissioner was not significant influence on the quality of sustainability report, (5) Public Ownership was not significant influence on the quality of sustainability report. Keywords : Environment, Employee, Shareholder, Board of Commissioner, Public Ownership, Sustainability Report Penelitian ini bertujuan untuk menguji pengaruh Tekanan Stakeholder, dan Mekanisme Corporate Governance Terhadap Kualitas Sustainability Report (Studi Empiris Pada Perusahaan Partisipan Indonesia Sustainability Reporting Award (ISRA) periode 2016 – 2018. Sampel dalam penelitian ini sebanyak 57 dari 19 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Hasil penelitian ini menunjukan bahwa (1) Lingkungan berpengaruh positif signifikan terhadap kualitas sustainability report, (2) Karyawan tidak berpengaruh signifikan terhadap kualitas sustainability report, (3) Pemgang saham berpengaruh negatif signifikan terhadap kualitas sustainability report, (4) Dewan Komisaris tidak berpengaruh signifikan terhadap kualitas Sustainability Report, dan Kepemilikan Publik tidak berpengaruh signifikan terhadap kualitas sustainability report, Kata kunci : Lingkungan, Karyawan, Pemegang Saham, Dewan Komisaris, Kepemilikan Publik, Sustainability Report

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217010056
Uncontrolled Keywords: Lingkungan, Karyawan, Pemegang Saham, Dewan Komisaris, Kepemilikan Publik, Sustainability Report
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: CALVIN PRASETYO
Date Deposited: 24 Jul 2023 03:06
Last Modified: 24 Jul 2023 03:06
URI: http://repository.mercubuana.ac.id/id/eprint/79522

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