Pengaruh mekanisme good vorporate governance dan kinerja keuangan terhadap pengungkapan sustainability report
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Institusion
Universitas Pelita Harapan
Author
Gunawan, Ellesia Briohny
Lolitha, Shelly
Verika, Velda
Lolitha, Shelly
Verika, Velda
Subject
HF5601 Accounting
Datestamp
2022-04-03 05:02:29
Abstract :
Penelitian ini bertujuan untuk menganalisis pengaruh dewan komisaris independen, komite audit, kepemilikan manajerial, governance committee, profitabilitas, dan leverage terhadap pengungkapan sustainability report. Populasi penelitian adalah perusahaan terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2018. Sampel dipilih menggunakan metode purposive sampling dan diperoleh 249 sampel. Alat analisis yang digunakan adalah regresi logistik. Berdasarkan hasil dari penelitian ini komite audit dan governance committee menunjukkan pengaruh positif dan signifikan terhadap pengungkapan sustainability report. Sedangkan dewan komisaris independen, kepemilikan manajerial, profitabilitas, dan leverage tidak menunjukkan pengaruh signifikan terhadap pengungkapan sustainability report. Penelitian selanjutnya sebaiknya menggunakan kualitas sustainability report dengan menggunakan sampel perusahaan berdasarkan sektor. / This study aims to analyze the influence of the independent board of commissioners, audit committee, managerial ownership, governance committee, profitability, and leverage on the sustainability report disclosure. This study?s population is all companies listed on the Indonesia Stock Exchange (IDX) during the 2018 period. Samples were selected using a purposive sampling method where 249 samples were obtained. The analytical tool used is logistic regression. Based on the results of this study the audit committee and the governance committee showed a positive and significant impact on the probability of sustainability report disclosure. While the independent board of commissioners, managerial ownership, profitability, and leverage do not show a significant effect on the probability of sustainability report disclosure. Future studies should measure the quality of sustainability report by separating the samples by sector.
Penelitian ini bertujuan untuk menganalisis pengaruh dewan komisaris independen, komite audit, kepemilikan manajerial, governance committee, profitabilitas, dan leverage terhadap pengungkapan sustainability report. Populasi penelitian adalah perusahaan terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2018. Sampel dipilih menggunakan metode purposive sampling dan diperoleh 249 sampel. Alat analisis yang digunakan adalah regresi logistik. Berdasarkan hasil dari penelitian ini komite audit dan governance committee menunjukkan pengaruh positif dan signifikan terhadap pengungkapan sustainability report. Sedangkan dewan komisaris independen, kepemilikan manajerial, profitabilitas, dan leverage tidak menunjukkan pengaruh signifikan terhadap pengungkapan sustainability report. Penelitian selanjutnya sebaiknya menggunakan kualitas sustainability report dengan menggunakan sampel perusahaan berdasarkan sektor. / This study aims to analyze the influence of the independent board of commissioners, audit committee, managerial ownership, governance committee, profitability, and leverage on the sustainability report disclosure. This study?s population is all companies listed on the Indonesia Stock Exchange (IDX) during the 2018 period. Samples were selected using a purposive sampling method where 249 samples were obtained. The analytical tool used is logistic regression. Based on the results of this study the audit committee and the governance committee showed a positive and significant impact on the probability of sustainability report disclosure. While the independent board of commissioners, managerial ownership, profitability, and leverage do not show a significant effect on the probability of sustainability report disclosure. Future studies should measure the quality of sustainability report by separating the samples by sector.
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