PENGARUH UKURAN DEWAN KOMISARIS (BOARD SIZE), DEWAN KOMISARIS INDEPENDEN (BOARD INDEPENDENCE), DAN KEAHLIAN DEWAN KOMISARIS (BOARD EXPERTISE) TERHADAP KUALITAS LAPORAN KEBERLANJUTAN (SUSTAINABILITY REPORT)

Rifky, . (2024) PENGARUH UKURAN DEWAN KOMISARIS (BOARD SIZE), DEWAN KOMISARIS INDEPENDEN (BOARD INDEPENDENCE), DAN KEAHLIAN DEWAN KOMISARIS (BOARD EXPERTISE) TERHADAP KUALITAS LAPORAN KEBERLANJUTAN (SUSTAINABILITY REPORT). Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze and develop a conceptual framework that examines the effect of board size, board independence and board expertise and their effect on the quality of sustainability reports and annual reports of companies listed on the Indonesia Stock Exchange for the 2018-2021 period with a research sample of 32 companies from all sectors. Testing the hypothesis of this study using Panel Data Regression Analysis and Multiple Linear Regression Analysis with the help of the STATA 14.2 program. The results of the test and data analysis show that (1) board size has no significant effect on the quality of the sustainability report, (2) board independence has no significant effect on the quality of the sustainability report, (3) board expertise has no significant effect on the quality of the sustainability report, (4) leverage has a positive and significant effect on the quality of the sustainability report, (5) profitability has no significant effect on the quality of the sustainability report.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1810112053] [Pembimbing : Lidya Primta Surbakti] [Penguji 1 : Praptiningsih] [Penguji 2 : Andy Setiawan]
Uncontrolled Keywords: Board Size; Board Independence; Board Expertise; Leverage; Profitability; Sustainability Report.
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Rifky -
Date Deposited: 21 Mar 2024 07:58
Last Modified: 21 Mar 2024 07:58
URI: http://repository.upnvj.ac.id/id/eprint/29000

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