Please use this identifier to cite or link to this item: https://repository.uksw.edu//handle/123456789/30914
Title: Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Proporsi Dewan Komisaris Independen, dan Ukuran Dewan Direksi terhadap Luas Pengungkapan Sustainability Report
Authors: Alfonso, Billy Hansel
Keywords: Kepemilikan Institusional;Kepemilikan Manajerial;Proporsi Dewan Komisaris Independen;Ukuran Dewan Direksi;Sustainability Report;Institutional Ownership;Managerial Ownership;Proportion of Independent Commissioners;Size of The Board of Directors
Issue Date: Jul-2023
Abstract: Penelitian ini bertujuan untuk menguji pengaruh mekanisme corporate governance terhadap pengungkapan sustainability report yang diukur menggunakan Global Reporting Initiative (GRI) Standard 2016. Penelitian ini terdapat dua variabel kontrol yaitu, ukuran perusahaan dan profitabilitas. Jenis data yang digunakan penelitian ini adalah data sekunder yang terdiri dari annual report dan sustainability report perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2021. Sampel dalam penelitian ini sebanyak 106 observasi. Teknik analisis yang digunakan adalah regresi data panel dengan alat bantu Eviews 12. Hasil penelitian menunjukan proporsi dewan komisaris independen dan ukuran dewan direksi berpengaruh positif terhadap pengungkapan sustainability report sesuai dengan teori legitimasi, sedangkan kepemilikan institusional dan kepemilikan manajerial berpengaruh negatif terhadap pengungkapan sustainability report.
This study aims to examine the effect of corporate governance mechanisms on sustainability report disclosure as measured using the Global Reporting Initiative (GRI) Standard 2016. This study has two control variables, namely firm size and profitability. The type of data used in this study is secondary data consisting of annual reports and sustainability reports of financial sector companies listed on the Indonesia Stock Exchange (IDX) for period 2020-2021. The sample in this study was 106 observations. The analysis technique used is panel data regression with Eviews 12. The results showed that the proportion of independent commissioners and the size of the board of directors had a positive effect on sustainability report disclosure in accordance with legitimacy theory, while institutional ownership and managerial ownership had a negative effect on sustainability report disclosure.
URI: https://repository.uksw.edu//handle/123456789/30914
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