Pengaruh good corporate governance, sustainable growth rate terhadap pengungkapan sustainability reporting dan dimoderasi oleh covid-19

Adilla, Paskalis Krisna Putra Novaldi (2022) Pengaruh good corporate governance, sustainable growth rate terhadap pengungkapan sustainability reporting dan dimoderasi oleh covid-19. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui faktor apa saja yang dapat mempengaruhi laporan keberlanjutan (Sustainability Report). Tata Kelola Perusahaan yang Baik (Good Corporate Governance) dan Tingkat Pertumbuhan Keberlanjutan (Sustainable Growth Rate) dijadikan sebagai salah satu faktor yang dianggap dapat mempengaruhi pengungkapan laporan keberlanjutan ini, serta didukung dengan pengaruh pandemik COVID-19 sebagai moderasi ingin melihat hubungan memperkuat atau memperlemah hubungan faktor tersebut terhadap pengungkapan keberlanjutan. Tata kelola perusahaan yang baik dihitung menggunakan metode analisis dengan menggunakan indeks yang telah disesuaikan dengan pengungkapan tata kelola perusahaan yang baik. Sedangkan tingkat pertumbuhan keberlanjutan dihitung dengan menggunakan analisis perhitungan Return on Equity (ROE) dikurang Dividend Payout Ratio. Sampel penelitian yang diambil adalah perusahaan yang bergerak dalam bidang Manufaktur, Pertambangan, dan Industri yang terdaftar dalam Bursa Efek Indonesia (BEI) pada periode 2018-2021. Data yang dikumpulkan menggunakan metode purposive sampling. Model penelitian berbentuk regresi linear berganda dengan standar pengolahan data menggunakan metode Ordinary Least Square (OLS). Hasil penelitian menunjukkan bahwa Good Corporate Governance, dan Sustainable Growth Rate berpengaruh positif terhadap pengungkapan laporan keberlanjutan. Sedangkan COVID sebagai moderasi memperkuat hubungan antara Good Corporate Governance terhadap Sustainability Report, tetapi memperlemah hubungan antara Sustainable Growth Rate terhadap Sustainability Report./This study aims to determine what factors can affect the impact (Sustainability Report). Good Corporate Governance and Growth Rate as one of the factors that are considered to be able to influence this report, and supported by the influence of the COVID-19 pandemic as a moderator want to see the relationship strengthen or weaken the relationship of these factors to events. Good governance is calculated using an index that has been adjusted to the good corporate governance analysis method. The growth rate is calculated using the analysis of the calculation of Return on Equity (ROE) minus the Dividend Payout Ratio. The research sample taken is companies engaged in Manufacturing, Mining, and Industry which are listed on the Indonesia Stock Exchange (IDX) in the 2018-2021 period. Data collected using purposive sampling method. The research model is in the form of multiple linear regression with standard data processing using the Ordinary Least Square (OLS) method. The results of the study indicate that Good Corporate Governance and Sustainable Growth Rate have a positive effect on the report. Meanwhile, COVID as moderation strengthens the relationship between Good Corporate Governance and the Sustainability Report, but weakens the relationship between the Sustainable Growth Rate and the Sustainability Report.

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