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https://repositori.uma.ac.id/handle/123456789/18591
Title: | Pengaruh Penerapan Good Corporategovernance Dan Ukuranperusahaan Terhadap Pengungkapan Sustainability Report Pada Perusahan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020 |
Other Titles: | The Influence of the Implementation of Good Corporate Governance and Company Size on the Disclosure of Sustainability Reports in Companies Listed on the Indonesia Stock Exchange in 2020 |
Authors: | Br Bangun, Alfiannisa |
Keywords: | good corporate governance;ukuran perusahaan dan sustainability report |
Issue Date: | 4-Oct-2022 |
Publisher: | Universitas Medan Area |
Series/Report no.: | NPM;188330150 |
Abstract: | Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Gocernance (X1), Ukuran Perusahaan (X2), terhadap Pengungkapan Sustainability Report pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2020. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2020 yang mengeluarkan laporan Sustainability Report yaitu 107 perusahaan. Sampel dalam penelitian ini berjumlah 38 perusahaan dengan periode penelitian 1 Tahun. Jenis Data yang digunakan adalah data kuantitatif dengan menggunakan Metode penelitian deskriptif. Sumber data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia, dengan mengambil data laporan keberlanjutan dan laporan keuangan pada tahun 2020 dan dipilih menggunakan purposive sampling. Analisis pengolahan data penelitian menggunakan Microsoft Office Software Excel 2019 dan SPSS 23.0 for Windows. Penelitian ini menggunakan teknik analisi data yaitu statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, uji hipotesi dan koefisien determinasi. Hasil penelitian ini menunjukkan bahwa Good Corporate Governance (GCG) dengan dewan komisaris secara parsial berpengaruh positif dan signifikan terhadap Sustainability Report, Good Corporate Governance (GCG) dengan dewan direksi secara parsial berpengaruh negatif dan signifikan terhadap Sustainability Report,sedangkan Good Corporate Governance (GCG) dengan komite audit dan Ukuran Perusahaan secara parsial berpengaruh positif dan tidak signifikan terhadap Sustainability Report. This study aims to determine the effect of Good Corporate Governance (X1), Company Size (X2), on the Disclosure of Sustainability Reports in Companies Listed on the Indonesia Stock Exchange in 2020. The population of this study are companies listed on the Indonesia Stock Exchange in 2020 that issue reports. The Sustainability Report is 107 companies. The sample in this study amounted to 38 companies with a research period of 1 year. The type of data used is quantitative data using descriptive research methods. The data source used is secondary data obtained from the Indonesia Stock Exchange, by taking data on sustainability reports and financial reports in 2020 and selected using purposive sampling. Analysis of research data processing using Microsoft Office Software Excel 2019 and SPSS 23.0 for Windows. This study uses data analysis techniques, namely descriptive statistics, classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination. The results of this study indicate that Good Corporate Governance (GCG) with the board of commissioners partially has a positive and significant effect on the Sustainability Report, Good Corporate Governance (GCG) with the board of directors partially has a negative and significant effect on the Sustainability Report, while Good Corporate Governance (GCG) with the audit committee and company size partially positive and insignificant effect on the Sustainability Report. |
Description: | 96 Halaman |
URI: | http://repository.uma.ac.id/handle/123456789/18591 |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
188330150 - Alfiannisa Br Bangun - Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 1.1 MB | Adobe PDF | View/Open |
188330150 - Alfiannisa Br Bangun - Chapter IV.pdf Restricted Access | Chapter IV | 579.87 kB | Adobe PDF | View/Open Request a copy |
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