PENGARUH GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN

NURMA PUSPITASARI, . (2024) PENGARUH GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran komite audit, ukuran direksi, ukuran komisaris independen, dan tekanan keuangan terhadap pengungkapan laporan keberlanjutan. Penelitian ini berfokus pada korporat sektor infrastruktur yang tercatat di BEI periode 2020—2022. Pemilihan sampel dalam penelitian ini mempergunakan purposive sampling berdasarkan kriteria yang ditentukan. Teknik analisis yang dipergunakan adalah metode regresi panel dengan bantuan EViews 12. Hasil penelitian menunjukkan bahwa ukuran komite audit berpengaruh negatif signifikan terhadap pengungkapan laporan keberlanjutan, ukuran dewan direksi tidak berpenharuh terhadap pengungkapan laporan keberlanjutan, ukuran komisaris independen berpengaruh positif signifikan terhadap pengungkapan laporan keberlanjutan, dan financial distress tidak berpengaruh terhadap pengungkapan laporan keberlanjutan. Hasil penelitian ini menunjukkan bahwa korporat perlu meningkatkan pengungkapan keberlanjutan karena ke depannya isu keberlanjutan akan semakin diangkat. ***** This study aims to analyze the effect of audit committee size, board of directors size, independent commissioner size, and financial pressure on sustainability report disclosure. This research focuses on infrastructure sector companies listed on the IDX for the 2020-2022 period. Sample selection in this study used purposive sampling based on specified criteria. The analysis technique used is the panel regression method with the help of EViews 12. The results showed that the size of the audit committee had a significant negative effect on the disclosure of sustainability reports, the size of the board of directors did not affect the disclosure of sustainability reports, the size of independent commissioners had a significant positive effect on the disclosure of sustainability reports, and financial distress has no effect on the disclosure of sustainability reports. The results of this study show that companies need to increase sustainability disclosure because in the future sustainability issues will be increasingly raised.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Rida Prihatni, S.E., M.Si. 2). Dr. Muhammad Yusuf, S.E., M.M.
Subjects:	Ilmu Sosial > Perdagangan > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 21975 not found.
Date Deposited:	13 Feb 2024 01:31
Last Modified:	13 Feb 2024 01:31
URI:	http://repository.unj.ac.id/id/eprint/44790

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