Pawitri, Eka and ., Mulia Alim, S.E., M.Si. (2022) Pengaruh Good Corporate Governance Terhadap Pengungkapan Sustainability Report dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sub Sektor Otomotif yabg Terdaftar di Bursa Efek Indonesia 2017-2021. ITB Ahmad Dahlan Jakarta, Jakarta.
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Abstract
EKA PAWITRI, Pengaruh Pengaruh Good Corporate Governance (GCG) Terhadap Pengungkapan Sustainability Report Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Dibawah bimbingan MULIA ALIM.
Tujuan dari penelitian ini ialah mengetahui dan menganalisis pengaruh dewan komisaris independen, dewan direksi, dan kepemilikan manajerial terhadap pengungkapan sustainability report dengan ukuran perusahaan sebagai variabel moderasi. Populasi penelitian ini adalah perusahaan sektor otomotif yang terdaftar di (BEI) tahun 2017-2021 sebanyak 10 perusahaan. Jenis penelitian yang dilakukan dalam penelitian ini adalah penelitian asosiatif kausal dengan teknik kuantitatif dan analisis regresi logistik digunakan sebagai alat analisis dengan bantuan software IBM SPSS 26, yang terdiri dari analisis statistic deskriptif, uji asumsi klasik,uji regresi linear berganda, serta uji hipotesis. Hasil penelitian menunjukkan bahwa dewan komisaris independen tidak berpengaruh signifikan terhadap pengungkapan sustainability report, sedangkan dewan direksi dan kepemilikan manajerial berpengaruh signifikan terhadap pengungkapan sustainability report. Kepemilikan menejeral yang dimoderasi oleh ukuran perusahaan menunjukkan hasil positif yang memperkuat pengaruh pengungkapan laporan keberlanjutan. Selain itu, dewan direksi dan dewan komisaris independen yang dimoderasi oleh ukuran perusahaan tidak berpengaruh terhadap pengungkapan laporan keberlanjutan.Saran buat Perusahaan penelitian ini dapat digunakan untuk menginformasikan keputusan tentang standar pelaporan keberlanjutan untuk bisnis Indonesia. sehingga perusahaan dapat meningkatkan kepercayaan pemangku kepentingan dalam bisnis.
Kata Kunci : Good Corporate Governance, Sustainability report dan ukuran perusahaan.
EKA PAWITRI, The Effect of Good Corporate Governance (GCG) on Sustainability Report Disclosure with firm size as Moderating Variable. Under the guidance of MULIA ALIM.
The purpose of this study is to determine and analyze the effect of independent commissioners, boards of directors, and managerial ownership on the disclosure of sustainability reports with firm size as a moderating variable. The population of this study are 10 companies listed in the automotive sector (IDX) in 2017-2021. The type of research conducted in this research is causal associative research with quantitative techniques and logistic regression analysis used as an analytical tool with the help of IBM SPSS 26 software, which consists of descriptive statistical analysis, classical assumption test, multiple linear regression test, and hypothesis testing. The results showed that the independent board of commissioners had no significant effect on the disclosure of the sustainability report, while the board of directors and managerial ownership had a significant effect on the disclosure of the sustainability report. Managerial ownership moderated by firm size shows positive results that strengthen the effect of sustainability report disclosure. In addition, independent boards of directors and commissioners moderated by firm size have no effect on the disclosure of sustainability reports. Suggestions for companies This research can be used to inform decisions about sustainability reporting standards for Indonesian businesses. so that the company can increase stakeholder confidence in the business.
Kata Kunci : Good Corporate Governance, Sustainability report and firm size.
Item Type: | Other |
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Subjects: | N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Khalifafachri Albi |
Date Deposited: | 24 Feb 2025 07:48 |
Last Modified: | 24 Feb 2025 07:48 |
URI: | https://repository.itb-ad.ac.id/id/eprint/395 |