Analisis Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan Terhadap Pengungkapan Sustainability Report

Elleen, Elleen (2020) Analisis Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan Terhadap Pengungkapan Sustainability Report. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Objektif dilakukannya penelitian ini adalah untuk menilik dan menganalisa korelasi karakteristik perusahaan dan tata kelola perusahaan terhadap pengungkapan sustainability report. Karakteristik perusahaan yang dimaksud adalah berupa ukuran perusahaan, tingkat leverage, tingkat profitabilitas, dan tingkat likuiditas, sedangkan tata kelola perusahaan yang dimaksud adalah berupa frekuensi rapat dari dewan direksi dan komite audit. Badan usaha yang tercatat dalam Bursa Efek Indonesia (BEI) periode tahun 2014 hingga tahun 2018 merupakan objek dari penelitian ini. Data yang perlu untuk dikumpulkan adalah berupa laporan keuangan, laporan tahunan, dan sustainability report apabila tersedia. Teknik penentuan sampel yang digunakan pada penelitian ini adalah berupa teknik purposive sampling yang menetapkan karakteristik tertentu terhadap sampel yang sejalan dengan tujuan penelitian. Terdapat sebanyak 301 perusahaan yang dijadikan sebagai sampel. Data kemudian dikumpulkan dan diolah dengan software Statistical Package for the Social Sciences (SPSS) Versi 22 yang dianalisa dengan model regresi logistik. Hasil uji pada penelitian ini menjelaskan bahwa ukuran perusahaan, profitabilitas, dan dewan direksi berpengaruh positif terhadap pengungkapan sustainability report, sedangkan leverage dan komite audit tidak memiliki pengaruh yang signifikan terhadap pengungkapan sustainability report. Selain itu, juga terdapat hasil signifikan negatif yang ditunjukkan oleh variabel likuiditas terhadap pengungkapan sustainability report. Dijelaskan bahwa perusahaan berlikuiditas rendah biasanya lebih terdorong untuk menerbitkan informasi tambahan yang lebih banyak, sehingga meski kondisi perusahaan sedang dalam keadaan yang tidak baik, investor akan tetap ingin menanamkan modal pada perusahaan tersebut. ********************************************************************** The objectives of this research were to examine and analyse the correlation of company characteristics and corporate governance on the disclosure of sustainability reports. The characteristics of the company in question were in the form of company size, leverage level, profitability level, and liquidity level, while the said corporate governance was in the form of frequency of meetings of the council directors and audit committee. Business entities listed on the Indonesia Stock Exchange (IDX) for the period 2014 to 2018 were the objects of this study. Data needed to be collected was in the form of financial reports, annual reports, and sustainability reports if available. The sampling technique used in this study was purposive sampling technique established certain characteristics of the sample in line with the research objectives. There were 301 companies used as samples. Data were then collected and processed using Statistical Package for the Social Sciences (SPSS) Version 22 software which was analysed using logistic regression models. The test results in this study explain that company size, profitability, and the council directors have positive effect on the sustainability report disclosure, while leverage and the audit committee do not have significant effect on the sustainability report disclosure. In addition, there are also significant negative results indicated by the variable liquidity on the sustainability report disclosure. It is explained that low-liquidity companies are usually more motivated to publish more additional information, even though the company's condition is in a bad condition, investors will still want to invest in the company.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 22
Uncontrolled Keywords: Sustainability Report Disclosure, Company Characteristics, Company Governance
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 27 Apr 2020 09:34
Last Modified: 02 Oct 2020 03:27
URI: http://repository.uib.ac.id/id/eprint/2237

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