JAINAH, NIRA NUR (2024) PENGARUH KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORT (PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2020-2022). S2 thesis, Universitas Mercu Buana - Menteng.
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Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis apakah Ukuran perusahaan, Profitabilitas, Komite Audit perusahaan berpengaruh terhadap kualitas pengungkapan laporan keberlanjutan (Pada Perusahaan Berbankan yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022). Variabel independen yang digunakan dalam penelitian ini Sustainability Report, serta variabel dependen yang digunakan adalah Ukuran Perusahaan, Profitabilitas, Kepemilikan Institusional dan Komite Audit. Penelitian ini mengambil 38 sampel perusahaan perbankan dari annual report dan sustainability report pada Bursa Efek Indonesia selama tiga Tahun berturut turut dari mulai 2020-2022, dimana dalam penentuan sampel metode yang digunakan adalah purposive sampling. Metode analisis dalam penelitian ini menggunakan metode statistik yang dibantu dengan program Eviews 12. Hasil penelitian ini menunjukkan bahwa Ukuran perusahaan dan Kepemilikan Institusional berpengaruh signifikan terhadap Pengungkapan Sustainability Report, sedangkan Profitabilitas dan Komite Audit tidak berpengaruh terhadap pengungkapan sustainability report. This research aims to test and analyze whether company size, profitability, and company audit committee have an effect on the quality of sustainability report disclosures (in banking companies listed on the Indonesian Stock Exchange in 2020-2022). The independent variable used in this research is the Sustainability Report, and the dependent variables used are Company Size, Profitability, Institutional Ownership and Audit Committee. This research took 38 samples of banking companies from annual reports and sustainability reports on the Indonesia Stock Exchange for three consecutive years from 2020-2022, where in determining the sample the method used was purposive sampling. The analysis method in this research uses statistical methods assisted by the Eviews 12 program. The results of this research show that company size and institutional ownership have a significant effect on sustainability report disclosure, while profitability and the audit committee have no effect on sustainability report disclosure.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55521120061 |
| Uncontrolled Keywords: | Pengaruh Karakteristik Perusahaan, Good Corporate Governance, Pengungkapan Sustainability Report Influence of Company Characteristics, Good Corporate Governance, Sustainability Report Disclosure. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | SILMI KAFFA MARISKA |
| Date Deposited: | 02 Sep 2024 06:48 |
| Last Modified: | 02 Sep 2024 06:48 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/91021 |
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