PENGARUH GOOD CORPORATE GOVERNANCE DAN POLITICAL VISIBILITY TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

Sabrina, . (2025) PENGARUH GOOD CORPORATE GOVERNANCE DAN POLITICAL VISIBILITY TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The purpose of this quantitative study is to investigate how political visibility and good corporate governance affect the quality of sustainability report disclosure in companies listed on the Indonesia Stock Exchange between 2022 and 2024. Purposive sampling was used to select the sample, yielding 57 companies with a total of 171 observations. Additionally, STATA software was used to process the data using multiple linear regression. Because one of the independent variables in this study—political visibility—was quantified using two distinct proxies—firm size and industry type, which were represented by a dummy variable—data processing was applied to two models. The findings demonstrate that in both models, the factors of managerial ownership and audit committee consistently have no discernible impact on the disclosure of sustainability reports. Furthermore, it has not been demonstrated that business size in the first model influences the degree of disclosure. Overall, the degree of sustainability report disclosure is not significantly impacted by political visibility, whether measured by business size or industry type. Keywords: Sustainability Report Disclosure, Managerial Ownership, Audit Committee, Political Visibility

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112144] [Pembimbing: Andy Setiawan] [Penguji 1: Ni Putu Eka Widiastuti] [Penguji 2: Husnah Nur Laela Ermaya]
Uncontrolled Keywords: Sustainability Report Disclosure, Managerial Ownership, Audit Committee, Political Visibility
Subjects: Z Bibliography. Library Science. Information Resources > Z004 Books. Writing. Paleography
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: SABRINA
Date Deposited: 31 Mar 2026 02:41
Last Modified: 31 Mar 2026 05:00
URI: http://repository.upnvj.ac.id/id/eprint/41795

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