PENGARUH STRUKTUR CORPORATE GOVERNANCE, KINERJA KEUANGAN, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

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PENGARUH STRUKTUR CORPORATE GOVERNANCE, KINERJA KEUANGAN, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

Anggraeni Galuh Kurniawati - Nama Orang; Fitri Laela Wijayanti - Nama Orang;

ABSTRACT This study aims to determine the effect of independent commissioners, audit committees, profitability, leverage, and firm size on the disclosure of sustainability report. Sustainability reports are measured using the Sustainability Report Disclosure Index based on GRI G4. This study uses a quantitative research approach with secondary data. The population in this study are mining sector companies and basic and chemical industrial sector companies listed on the Indonesia Stock Exchange in 2017-2020 which publish annual reports and sustainability reports. sampling technique in this study was carried out by purposive sampling technique and the research sample obtained was 66 companies. The analysis technique used is panel data regression test using Eviews 12. The results of this study indicate that the independent board of commissioners has no significant effect on the disclosure of the sustainability report, the audit committee has a significant negative effect on the disclosure of the sustainability report, profitability has no significant effect on the disclosure of the sustainability report, leverage does not have a significant effect on the disclosure of the sustainability report, and the size of the company has a significant negative effect on the disclosure of the sustainability report. Keywords: disclosure of sustainability report, independent board of commissioners, audit committee, profitability, leverage, and firm size.

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Judul Seri: -
No. Panggil: 2X6.2 ANG p 23
Penerbit: SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023
Deskripsi Fisik: 21 cm, 138 halaman
Bahasa: Indonesia
ISBN/ISSN: -
Klasifikasi: 2X6.2
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Tipe Media: -
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Edisi: -
Subjek: Akuntansi Syariah
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Pernyataan Tanggungjawab: Anggraeni Galuh Kurniawati

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