NATASHA THEODORA KUSUMAWARDANI, . (2021) PENGARUH TEKANAN PEMANGKU KEPENTINGAN, UKURAN PERUSAHAAN DAN FREKUENSI RAPAT KOMITE AUDIT TERHADAP INTEGRATED REPORTING. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh tekanan pemangku kepentingan, ukuran perusahaan dan frekuensi rapat komite audit terhadap Integrated Reporting. Sampel yang digunakan pada penelitian ini berfokus pada industri manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017 – 2019 sebanyak 309 yang didapatkan berdasarkan teknik purposive sampling. Integrated Reporting sebagai variabel dependen diproksikan dengan Indeks IR. Sedangkan, variabel independen pertama yaitu tekanan pemangku kepentingan diproksikan dengan menjumlahkan logaritma natural saham pemerintah dengan saham mayoritas, variabel independen kedua yaitu ukuran perusahaan diproksikan dengan logaritma natural total aset dan variabel independen ketiga yaitu frekuensi rapat komite audit dengan jumlah rapat yang dilakukan komite audit selama satu periode pelaporan. Penelitian ini menggunakan analisis regresi linear berganda dengan tingkat signifikansi 5% untuk menguji 3 hipotesis yang dibantu dengan program IBM SPPS Versi 25. Berdasarkan hasil uji regesi linear berganda, dapat dibuktikan bahwa tekanan pemangku kepentingan dan ukuran perusahaan berpengaruh positif terhadap <IR>, sedangkan frekuensi rapat komite audit tidak berpengaruh terhadap Integrated Reporting. Hal ini mengindikasikan bahwa para pemangku kepentingan memiliki andil besar terhadap pengimplementasian <IR> pada perusahaan serta perusahaan besar yang tercermin dari total asetnya melaksanakan <IR> yang lebih baik. Akan tetapi, pembahasan <IR> belum menjadi prioritas dalam rapat komite audit. The purpose of this research is to examine the influence of stakeholder pressure, firm size and frequency of audit committee meeting on integrated reporting. Sample used for this study focused on the manufacturing industry listed on the Indonesia Stock Exchange for 2017 – 2019 is 309 with purposive sampling technique. Integrated Reporting as dependent variable is proxied by IR Index. The first independent variable, stakeholder pressure is proxied by summing the natural logarithm of government shares and the majority shares. The second independent variable, firm size is proxied by natural logarithm of total asset. The third independent variable, frequency of audit committee meeting is proxied by the number of meeting conducted by audit committee during one period of reporting. This research uses multiple linear regression analysis with a significance level of 5% to test 3 hypotheses assisted by the IBM SPSS version 25 program. Based on the multiple linear regression analysis test, it can be proven that stakeholder pressure and firm size have a positive effect on integrated reporting, while the frequency of audit committee meeting has no effect on integrated reporting. This indicates that the stakeholders have big effect on <IR> implementation in companies and large companies as reflected in their total assets are doing better <IR>. However, the discussion of <IR> was not yet a priority in audit committee meeting.
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1.) Dr. I Gusti Ketut Agung Ulupui, S.E., M.Si., Ak., CA. ; 2.) Dwi Handarini, S.Pd., M.Ak. |
Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
Divisions: | FE > S1 Akuntansi |
Depositing User: | Users 9539 not found. |
Date Deposited: | 26 Feb 2021 04:35 |
Last Modified: | 26 Feb 2021 04:35 |
URI: | http://repository.unj.ac.id/id/eprint/13385 |
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