PENGARUH PROFITABILITAS, LEVERAGE, KOMISARIS INDEPENDEN, DAN TIPE INDUSTRI TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

CLARISSA NUR ILAHHI, . (2025) PENGARUH PROFITABILITAS, LEVERAGE, KOMISARIS INDEPENDEN, DAN TIPE INDUSTRI TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, komisaris independen, dan tipe industri terhadap pengungkapan sustainability report. Penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa laporan keberlanjutan, laporan keuangan, dan laporan tahunan. Populasi penelitian ini terdiri dari perusahaan yang tercatat dalam indeks saham LQ45 selama periode 2021-2024 dengan 25 sampel dan 100 observasi data. Namun, dilakukan uji outlier dan mengeluarkan 4 perusahaan, sehingga total observasi menjadi 84 data. Pengambilan sampel dilakukan dengan metode purposive sampling. Analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi linear berganda dengan bantuan perangkat lunak SPSS 29. Hasil penelitian ini menunjukkan bahwa profitabilitas tidak berpengaruh terhadap pengungkapan sustainability report. Leverage berpengaruh negatif terhadap pengungkapan sustainability report, komisaris independen dan tipe industri tidak berpengaruh terhadap pengungkapan sustainability report. Temuan ini memberikan implikasi bahwa perusahaan perlu meninjau kembali struktur pendanaan agar tidak menghambat komitmen keberlanjutan, serta menjadi pertimbangan penting bagi investor yang menaruh perhatian pada aspek ESG dalam menilai kinerja keberlanjutan perusahaan. ***** This research aims to analyze the effect of profitability, leverage, independent commissioners, and industry type on sustainability report disclosure. This research uses a quantitative method with secondary data in the form of sustainability reports, financial statements, and annual reports. The population of this study consists of companies listed on the LQ45 stock index during the 2021-2024 period, with 25 sample companies and 100 data observations. However, after conducting an outlier test and excluding four companies, the total number of observations was reduced to 84. The sampling technique used is purposive sampling. The analyses employed in this study are descriptive statistical analysis and multiple linear regression analysis using SPSS 29 software. The results show that profitability has no effect on sustainability report disclosure. Leverage has a negative effect on sustainability report disclosure, while independent commissioners and industry type have no effect on sustainability report disclosure. These findings imply that companies need to re-evaluate their funding structure to avoid hindering their sustainability commitments, and also serve as an important consideration for investors who prioritize ESG aspects in assessing a company's sustainability performance.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Unggul Purwohedi, M.Si , Ph.D. ; 2). Dr. Muhammad Yusuf, S.E., M.M.
Subjects:	Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Clarissa Nur Ilahhi .
Date Deposited:	08 Aug 2025 02:07
Last Modified:	08 Aug 2025 02:07
URI:	http://repository.unj.ac.id/id/eprint/58860

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