Pengaruh Mekanisme Corporate Governance Terhadap Pengungkapan Sustainability Report

Nurhabibah, Syifa (2023) Pengaruh Mekanisme Corporate Governance Terhadap Pengungkapan Sustainability Report. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

This study aims to determine the effect of corporate governance mechanisms on sustainability report disclosure. The type of research used in this study is quantitative research using secondary data in the form of annual reports and sustainability reports. The analysis method used in this study consists of model voter estimation tests, classical assumption tests, panel data regression analysis, and hypothesis tests processed through the help of eviews 9 software. The number of samples in this study was 44 samples for 4 years from 7 energy sector companies and 4 primary consumer goods (consumer non-cyclical) consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. Based on the results of the tests that have been carried out, the corporate governance mechanism consists of an audit committee, managerial ownership, and independent commissioners. The audit committee has a positive and significant effect on the disclosure of sustainability reports, managerial ownership has a positive and significant effect on the disclosure of sustainability reports, and independent commissioners have no effect on the disclosure of sustainability reports.

Item Type: Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Keywords / Kata Kunci: Komite Audit, Kepemilikan Manajerial, Komisaris Independen, Corporate Governance, Sustainability Report
Subjects: Perpajakan
Pajak
Faculty: Fakultas Ekonomi > Akuntansi S1
Depositing User: Ms Syifa Nurhabibah
Date Deposited: 17 Oct 2023 02:50
Last Modified: 17 Oct 2023 02:50
URI: http://repository.unismabekasi.ac.id/id/eprint/4168

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