Izazi, Widya Fildzah (2022) PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, ukuran perusahaan, komite audit dan dewan direksi terhadap pengungkapan sustainability report pada Perusahaan Pertambangan di Indonesia periode 2015- 2021. Penelitian ini merupakan penelitian kuantitatif dan data yang digunakan adalah data sekunder. Teknik pengumpulan data menggunakan teknik dokumentasi berupa buku, jurnal, dan website. Penelitian ini dianalisis dengan menggunakan regresi linier berganda dengan bantuan software Eviews 12. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015-2021 sebanyak 52 perusahaan. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sebanyak 15 perusahaan yang memenuhi kriteria dengan periode pengamatan selama 7 tahun sehingga total observasi penelitian ini sebanyak 105 observasi. Hasil dari penelitian ini membuktikan bahwa (1) Profitabilitas berpengaruh secara positif dan signifikan terhadap pengungkapan sustainability report, (2) Leverage tidak berpengaruh terhadap pengungkapan sustainability report, (3) Ukuran Perusahaan berpengaruh secara positif dan signifikan terhadap pengungkapan sustainability report, (4) Komite Audit berpengaruh secara positif dan signifikan terhadap pengungkapan sustainability report, (5) Dewan Direksi tidak berpengaruh terhadap pengungkapan sustainability report. Kata Kunci : Pengungkapan Sustainability Report, Profitabilitas, Leverage, Ukuran Perusahaan, Komite Audit, Dewan Direksi ABSTRACT This study aims to determine the effect of profitability, leverage, company size, audit committee and board of directors, which affect the disclosure of sustainability reports in mining companies in Indonesia for the period 2015-2021. This research is a quantitative research and used secondary data. Data collection techniques using documentation methods in the form of books, journals, and websites. This study was analysed using multiple linear regression with the help of Eviews 12 software. The population of this study were all mining companies listed on the Indonesia Stock Exchange for the 2015-2021 period as many as 52 companies. The sample was determined based on the purposive sampling method, with a total of 15 companies that met the criteria with an observation period of 7 years the total observations of this study were 105 observations. The results of this study prove that (1) Profitability has a positive and significant effect on the disclosure of the sustainability report, (2) Leverage has no effect on the disclosure of the sustainability report, (3) Company size has a positive and significant effect on the disclosure of the sustainability report, (4) The Audit Committee has a positive and significant effect on the disclosure of the sustainability report, (5) the Board of Directors has no effect on the disclosure of the sustainability report Keywords : Sustainability Report Disclosure, Leverage, Size, Audit Committee, Board of Directors
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Widya Fildzah Izazi | ||||||||
| Date Deposited: | 28 Sep 2022 06:14 | ||||||||
| Last Modified: | 28 Sep 2022 06:14 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8508 |
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