PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN AKTIVITAS SEBAGAI VARIABEL MODERASI.

Fitri Handayani, . (2023) PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN AKTIVITAS SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study is quantitative study and aims to analyze the effect of Good Corporate Governance with activity moderation on Sustainability Report disclosure. The population in this study were non-financial companies listed on the Indonesia Stock Exchange during the period 2020 - 2022. The total sample used amounted to 246 from 82 non-financial companies selected using the purposive sampling method. The analysis method used is panel data regression analysis with STATA version 14. Disclosure of sustainability reports is measured by GRI Standard 2016, Good Corporate Governance proxied by the board of commissioners and audit committee is measured by size, and activity is measured by total asset turnover (TATO). The results of this study prove that the size of the board of commissioners and audit committee has a positive and significant effect on sustainability report disclosure. Meanwhile, activity can moderate the relationship between audit committee size and sustainability report disclosure. However, activity is not able to moderate the relationship between the size of the board of commissioners on sustainability report disclosure.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2010112034] [Pembimbing: Lidya Primta Surbakti] [Penguji 1: Panubut Simorangkir] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: Good Corporate Governance, Board of Commissioners, Audit Committee, Activity, Sustainability Report Disclosure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Fitri Handayani
Date Deposited: 18 Mar 2024 04:10
Last Modified: 18 Mar 2024 04:10
URI: http://repository.upnvj.ac.id/id/eprint/27883

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