Gavriel Tiopan, . (2024) PENGARUH MONITORING TATA KELOLA PERUSAHAAN TERHADAP KUALITAS LAPORAN KEBERLANJUTAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The research conducted is quantitative research, which aims to determine the effect of the board of commissioners, audit committee, ownership structure, and external audit quality on the disclosure of sustainability reports. The research population used non-financial companies in the manufacturing sector listed on the IDX in the period 2020 - 2022. Then, the sample selection was determined by the number of companies that published sustainability reports in the 2020-2022 period. Tests on the research were carried out by multiple linear regression analysis with the STATA application with a significance level (0.05). The results of the tests conducted state that (1) there is a significant influence of the board of commissioners on sustainability reports, (2) there is no significant influence of the audit committee on sustainability reports, (3) there is no significant influence of ownership structure on sustainability reports, (4) there is a significant influence of external audit quality on sustainability reports.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2010112136] [Pembimbing: Lidya Primta Surbakti] [Penguji 1: Masripah] Penguji 2: Andy Setiawan] |
| Uncontrolled Keywords: | sustainability report, corporate governance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | GAVRIEL TIOPAN |
| Date Deposited: | 22 Aug 2024 06:25 |
| Last Modified: | 22 Aug 2024 06:25 |
| URI: | http://repository.upnvj.ac.id/id/eprint/30991 |
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