Pengaruh Ukuran Dewan Komisaris Independen, Jumlah Dewan Direksi, Ukuran Perusahaan, dan Profitabilitas Terhadap Pengungkapan Green Banking

Alamsyah, Teguh and ., Dr. Iwan Setiadi, S.E., M.Si. (2022) Pengaruh Ukuran Dewan Komisaris Independen, Jumlah Dewan Direksi, Ukuran Perusahaan, dan Profitabilitas Terhadap Pengungkapan Green Banking. ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

TEGUH ALAMSYAH. Pengaruh Ukuran Dewan Komisaris Independen, Jumlah Dewan Direksi, Ukuran Perusahaan, dan Profitabilitas Terhadap Pengungkapan Green Banking Pada Perusahaan Sektor Keuangan Subsektor Perbankan Yang Terdaftar di BEI Periode 2017-2021. Di bawah bimbingan IWAN SETIADI.

Tujuan Penelitian ini adalah untuk menganalisis pengaruh ukuran dewan komisaris independen, jumlah dewan direksi, ukuran perusahaan, dan profitabilitas terhadap pengungkapan green banking pada perusahaan sektor keuangan subsektor perbankan yang terdaftar di BEI Periode 2017-2021. Penelitian ini menggunakan metode observasi non-partisipan yaitu dengan menganalisa dan menguji laporan keuangan serta laporan tahunan yang di publikasikan pada website resmi BEI yaitu www.idx.co.id. Sampel yang digunakan sebanyak 27 perusahaan yang diambil dengan metode purposive sampling. Teknik analisis data yang digunakan adalah Statistik Deskriptif, Uji Asumsi Klasik, dan Uji Hipotesis. Hasil penelitian ini menunjukan bahwa dewan komisaris independen dan jumlah dewan direksi berpengaruh positif terhadap pengungkapan green banking. Sedangkan, ukuran perusahaan dan profitabilitas tidak berpengaruh terhadap pengungkapan green banking. Ke empat variabel independen secara simultan berpengaruh terhadap pengungkapan green banking pada perusahaan sektor keuangan subsektor perbankan yang terdaftar di BEI periode 2017-2021.

Kata kunci : dewan komisaris independen, dewan direksi, ukuran perusahaan, profitabilitas, green banking.
ABSTRACT

TEGUH ALAMSYAH. The effect size of independent board of commissioners, Board of Directors, Firm Size, and Profitability on Green Banking Disclosure on The Financial Sector Companies Banking Subsector listed on Stock Exchange for the Period 2017-2021. Guided by IWAN SETIADI.

The purpose of this research was to determine know the effect size of Independent Board of Commissioners, Board of Directors, Firm Size, and Profitability on Green Banking Disclosure on The Financial Sector Companies Banking Subsector listed on Stock Exchange for the Period 2017-2021. This research used non-participant observation method by analazying and testing the financial report and yearly report published on Stock Exchange Indonesian site which is www.idx.co.id. 27 company were used as a sample by using purposive sampling method. The data analysis technique that were used, Descriptive Statistic, Classical Assumption Testing, Hipothesis Testing. The results of this research shows that independent board of commissioners and number of board of directors have a positively affecting the green banking disclosure. Firm size and profitability did not affect the green banking disclosure. Fourth of the independent variables simultaneously were affecting the green banking disclosure on The Financial Sector Companies Banking Subsector listed on Stock Exchange for the Period 2017-2021.
Keywords : Independent board of commissioners, board of directors, firm size, profitability, green banking

Item Type: Other
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: 26 Feb 2025 07:29
Last Modified: 26 Feb 2025 07:29
URI: https://repository.itb-ad.ac.id/id/eprint/409

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