PENGARUH GOOD CORPORATE GOVERNANCE, KINERJA KEUANGAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

AKHMAD FAIZHAL, . (2026) PENGARUH GOOD CORPORATE GOVERNANCE, KINERJA KEUANGAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari komisaris independen, komite audit, profitabilitas, dan umur perusahaan terhadap pengungkapan sustainability report. Penelitian ini menggunakan metode kuantitatif dengan unit analisis perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Data dalam penelitian ini menggunakan data sekunder yang diambil dari laporan keuangan dan laporan keberlanjutan yang diperoleh melalui situs web IDX dan situs web resmi perusahaan. Sampel penelitian dipilih menggunakan purposive sampling dengan jumlah observasi akhir sebanyak 163 data. Penelitian ini menggunakan metode regresi data panel dengan estimasi Fixed Effect Model (FEM) untuk menginvestigasi hubungan antar variabel independen terhadap pengungkapan sustainability report menggunakan software Eviews 13. Temuan studi menunjukkan bahwa komisaris independen dan komite audit tidak berpengaruh terhadap pengungkapan sustainability report. Kemudian profitabilitas berpengaruh negatif terhadap pengungkapan sustainability report. Sementara umur perusahaan berpengaruh positif terhadap pengungkapan sustainability report. ***** This study aims to analyze the influence of independent commissioners, audit committees, profitability, and firm age on sustainability report disclosure. This study uses a quantitative method with energy sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period as the analysis unit. The data in this study uses secondary data taken from financial reports and sustainability reports obtained through the IDX website and the company's official website. The sample was selected using purposive sampling with a final number of observations of 163. This study uses panel data regression analysis with Fixed Effect Model (FEM) estimation to investigate the relationship between independent variables and sustainability report disclosure using Eviews 13 software. The study findings indicate that independent commissioners and audit committees have no significant effect on sustainability report disclosure. Furthermore, profitability has a significant negative effect on sustainability report disclosure. Meanwhile, firm age has a positive effect on sustainability report disclosure.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Ratna Anggraini, S.E., M.Si., Akt, CA.; 2). Dr. Muhammad Yusuf, S.E., M.M.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Akhmad Faizhal .
Date Deposited:	11 Aug 2026 09:40
Last Modified:	11 Aug 2026 09:40
URI:	http://repository.unj.ac.id/id/eprint/69694

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