APRILIA DAMAYANT, . (2022) PENGARUH CORPORATE GOVERNANCE TERHADAP INTEGRATED REPORTING. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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09. Skripsi_Aprilia Damayanti_S1 Akuntansi.pdf Restricted to Registered users only Download (8MB) |
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh corporate governance terhadap integrated reporting. Variabel independen yang digunakan dalam penelitian ini adalah dewan direksi, komisaris independen, komite audit, dan kepemilikan institusional. Variabel dependen dalam penelitian ini adalah integrated reporting. Penelitian ini menggunakan data sekunder yaitu laporan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Sampel dipilih berdasarkan kriteria yang telah ditetapkan oleh peneliti dengan menggunakan metode purposive sampling dan diperoleh jumlah sampel sebanyak 84 sampel yang memenuhi kriteria. Penelitina ini menggunakan metode analisis regresi linear berganda. Hasil penelitian ini membuktikan bahwa dewan direksi berpengaruh positif terhadap integrated reporting dan komite audit berpengaruh positif terhadap integrated reporting. Sedangkan komisaris independen dan kepemilikan institusional tidak berpengaruh terhadap integrated reporting. ***************************** This study aims to analyze the effect of corporate governance on integrated reporting. The independent variables used in this study are the board of directors, independent commissioners, audit committee, and institutional ownership. The dependent variable in this study is integrated reporting. This study uses secondary data, namely the annual reports of mining companies listed on the Indonesia Stock Exchange in 2018-2020. The sample was selected based on the criteria set by the researcher using purposive sampling method and obtained a total sample of 84 samples that met the criteria. This research uses multiple linear regression analysis method. The results of this study prove that the board of directors has a positive effect on integrated reporting and audit committee has a positive effect on integrated reporting. Meanwhile, independent commissioners and institutional ownership have no effect on integrated reporting
| Item Type: | Thesis (Sarjana) |
|---|---|
| Additional Information: | 1). Dr. I Gusti Ketut Agung Ulupui, S.E., M.Si, AK, CA ; 2). Indah Muliasari, SE., Akt, M.Ak |
| Subjects: | Ilmu Sosial > Industri, Buruh, Produksi > Pendidikan Ekonomi |
| Divisions: | FE > S1 Pendidikan Ekonomi |
| Depositing User: | PKL . |
| Date Deposited: | 02 Oct 2024 04:14 |
| Last Modified: | 02 Oct 2024 04:14 |
| URI: | http://repository.unj.ac.id/id/eprint/51081 |
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