PENGARUH INDEPENDENT COMMISSIONERS, OWNERSHIP STRUCTURE DAN SLACK RESOURCES TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

Annisa Larasati, . (2024) PENGARUH INDEPENDENT COMMISSIONERS, OWNERSHIP STRUCTURE DAN SLACK RESOURCES TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

There have been many cases of environmental pollution by companies in Indonesia, but according to a 2021 survey by The Indonesia Business Council for Sustainable Development, the level of information disclosure related to ESG is below 50 percent. This research aims to determine the influence of independent variables: independent commissioners, ownership structure (institutional ownership, managerial ownership, foreign ownership), and slack resources on the disclosure of sustainability reports. The study focuses on the population of non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2020, selecting a sample of 36 companies with a total of 108 observations. The sample selection in this study uses purposive sampling. The research employs multiple linear regression analysis using STATA software with a significance level of 5%. The data analysis results conclude that: independent commissioners do not influence the disclosure of sustainability reports, institutional ownership does not affect the disclosure of sustainability reports, managerial ownership does not affect the disclosure of sustainability reports, foreign ownership does not affect the disclosure of sustainability reports and slack resources do not influence the disclosure of sustainability reports.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: sustainability report disclosure, independent commissioners, institutional ownership, managerial ownership, foreign ownership, slack resources.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Annisa Larasati
Date Deposited: 22 Mar 2024 01:37
Last Modified: 22 Mar 2024 01:37
URI: http://repository.upnvj.ac.id/id/eprint/28842

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