PENGARUH CORPORATE GOVERNANCE, TIPE INDUSTRI, DAN GREEN ACCOUNTING TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

Theresya Sormin, . (2024) PENGARUH CORPORATE GOVERNANCE, TIPE INDUSTRI, DAN GREEN ACCOUNTING TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study which aims to analyze the influence of corporate governance consisting of audit committees, independent commissioners, and managerial ownership, as well as industry types and green accounting on sustainability report disclosure. The population of this study used all companies listed on the IDX in the period of 2020-2022. The sample selection was carried out using the purposive sampling method, with the results of 309 selected samples that met the criteria and were used as samples in this study. Sources of data used as reference in this study are obtained from sustainability reports and annual reports accessed through the IDX website as well as the official websites of related companies. This research conducted hypothesis tested using multiple linear regression analysis which is processed by using STATA v.13.1. The results of this research state that the audit committee and green accounting had a significant positive effect on sustainability report disclosure. Meanwhile, independent commissioners, managerial ownership, and industry types have no effect on sustainability report disclosure.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112142] [Pembimbing: Husnah Nur Laela Ermaya] [Ketua Penguji: Panubut Simorangkir] [Penguji 1: Rahmasari Fahria]
Uncontrolled Keywords: Corporate Governance, Industry Types, Green Accounting, Sustainability Report Disclosure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Theresya Sormin
Date Deposited: 21 Mar 2024 03:07
Last Modified: 21 Mar 2024 03:07
URI: http://repository.upnvj.ac.id/id/eprint/28675

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