PENGARUH SUSTAINABILITY COMMITTEE, LEVERAGE, DAN FIRM SIZE TERHADAP MATERIAL DISCLOSURE

Bintang Ghani Nugroho, . (2024) PENGARUH SUSTAINABILITY COMMITTEE, LEVERAGE, DAN FIRM SIZE TERHADAP MATERIAL DISCLOSURE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze the influence of sustainability committees, leverage, and firm size on material disclosure in the ASEAN FMCG industry. Using purposive sampling, 1,635 data points were collected and analyzed through Multiple Linear Regression using STATA version 17 with a 0.05% significance level. The results indicate that sustainability committees and firm size have a significant positive effect on material disclosure, while leverage shows no effect. Establishing a sustainability committee is recommended as part of corporate sustainability strategies. The findings also reveal that larger companies are more transparent in disclosures, highlighting the importance of expanding operational scale and enhancing the quality of sustainability reports to attract investors and improve credibility. This study supports the relevance of stakeholder theory and legitimacy theory in explaining the influence of sustainability committees and firm size on material disclosure, as opposed to solely relying on legitimacy theory for leverage.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil: 2110112097] [Pembimbing: Erna Hernawati] [Penguji 1: Dianwicaksih Arieftiara [Penguji 2: Suparna Wijaya]
Uncontrolled Keywords:	sustainability committee, leverage, firm size, material disclosure
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	BINTANG GHANI NUGROHO
Date Deposited:	24 Feb 2025 10:14
Last Modified:	24 Feb 2025 10:14
URI:	http://repository.upnvj.ac.id/id/eprint/35059

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