PENGARUH GOVERNANCE STRUCTURE TERHADAP SUSTAINABILTY REPORT QUALITY DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

Turiman, . (2025) PENGARUH GOVERNANCE STRUCTURE TERHADAP SUSTAINABILTY REPORT QUALITY DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

With profitability as a moderating variable, the aim of this research is to find out how governance structure influences sustainability report quality. Non-financial companies listed on the Indonesia Stock Exchange during the 2020–2022 period are the population of this study. Of the 159 non-financial companies selected using the purposive sampling method, this research collected 324 samples. Sustainability report quality is measured by a disclosure index created in accordance with GRI standards. The governance structure consisting of a board of commissioners, board of directors and audit committee is calculated based on the number of meetings held during a certain period. According to the hypothesis test carried out using the STATA program with a significance level of 0.10, the board of commissioners and audit committee have an influence on sustainability report quality and the board of directors have no influence on sustainability report quality, while profitability cannot strengthen the influence of governance structure on sustainability report quality

Item Type: Thesis (Tesis)
Additional Information: [No.Panggil: 2210124001], [Pembimbing: Donny Maha Putra], [Penguji 1: Dianwicaksih Arieftiara], [Penguji 2: Amrie Firmansyah],
Uncontrolled Keywords: Sustainability Report Quality, Board Of Commissioners, Board Of Directors, Audit Committee and Profitability
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S2)
Depositing User: TURIMAN
Date Deposited: 19 Feb 2025 03:02
Last Modified: 19 Feb 2025 03:02
URI: http://repository.upnvj.ac.id/id/eprint/34469

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