Pengaruh karakteristik perusahaan dan corporate governance terhadap pengungkapan sustainability report = The effect of company characteristics and corporate governance on sustainability report disclosures

Florencia, Maria Marcelly (2020) Pengaruh karakteristik perusahaan dan corporate governance terhadap pengungkapan sustainability report = The effect of company characteristics and corporate governance on sustainability report disclosures. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Pada era globalisasi ini, perusahaan dituntut untuk tidak hanya berfokus pada keuntungan atau laba, tetapi juga dituntut untuk mampu memenuhi keinginan masyarakat dalam menjalankan bisnis yang bertanggung jawab terhadap lingkungan dan berkelanjutan. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, komite audit, dewan direksi, dan governance committee terhadap pengungkapan sutainability report. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2019. Sampel yang digunakan dalam penelitian ini menggunakan metode purposive sampling yang diperoleh 290 sampel. Analisis data dilakukan dengan regresi logistik. Berdasarkan hasil dari penelitian ini profitabilitas tidak menunjukkan pengaruh signifikan terhadap pengungkapan sustainability report. Sedangkan ukuran perusahaan, komite audit, dewan direksi, dan governance committee menunjukkan pengaruh positif dan signifikan terhadap pengungkapan sustainability report. Penelitian selanjutnya sebaiknya menggunakan kualitas sustainability report dengan menggunakan sampel perusahaan berdasarkan sektor. / In this era of globalization, companies are required to not only focus on profit, but also to be able to fulfill the people's demand to run a business that is environmentally responsible and sustainable.This study aims to analyze the effect of profitability, company size, audit committee, board of directors, and governance committee on sustainability report disclosure. The population of this research are companies listed on the Indonesia Stock Exchange (IDX) in 2019. The sample used in this research used a purposive sampling method obtained by 290 samples. Data analysis use logistic regression. Based on the result of this study, profitability does not show a significant effect on the sustainability report disclosure. Meanwhile, company size, audit committee, board of directors, and governance committee show a positive and significant impact on sustainability report disclosure. Future studies should use the quality of the sustainability report using a sample of companies by sector.

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