PENGARUH CORPORATE GOVERNANCE DAN STAKEHOLDER PRESSURE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

Fitriana Laili, . (2024) PENGARUH CORPORATE GOVERNANCE DAN STAKEHOLDER PRESSURE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

In the era of globalization, sustainability reports can be a determining factor for excellence in a competitive industry. Business stakeholders need more information on how environmental, social and economic impacts are integrated into their business strategies and decisions. This research aims to determine and analyze the influence of corporate governance, especially the effectiveness of the board of commissioners, institutional ownership, foreign ownership, and employee stakeholder pressure on the sustainability disclosures of companies registered in LQ45 for the 2018-2022 period. This research uses a quantitative approach with secondary data sources in the form of financial reports. The sample used in the research was 23 companies with a total of 115 data observations using purposive sampling techniques. Data analysis techniques use panel data model selection tests, descriptive statistical tests, classical assumption tests, hypothesis tests, and multiple linear regression analysis tests and significance level (0.05) with the help of STATA v.13 software. The research results show that (1) the effectiveness of the board of commissioners has a positive influence on sustainability report disclosure, (2) institutional ownership has no influence on sustainability report disclosure, (3) foreign ownership has no influence on sustainability report disclosure, and (4) stakeholders Employee pressure has no influence on sustainability report disclosure.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112030] [Pembimbing: Erna Hernawati] [Penguji 1: Ni Putu Eka Widiastuti] [Penguji 2: Dewi Darmastuti]
Uncontrolled Keywords: susainability reports; board of commissioners' effectiveness; institutional ownership; foreign ownership; stakeholder pressure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Fitriana Laili
Date Deposited: 13 Mar 2024 04:10
Last Modified: 13 Mar 2024 04:10
URI: http://repository.upnvj.ac.id/id/eprint/28350

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