Pengaruh Penerapan Tata Kelola Perusahaan Berdasarkan ASEAN Corporate Governance Scorecard Terhadap Pengungkapan Laporan Keberlanjutan

Hutapea, Martha Lamtio (2023) Pengaruh Penerapan Tata Kelola Perusahaan Berdasarkan ASEAN Corporate Governance Scorecard Terhadap Pengungkapan Laporan Keberlanjutan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari penerapan tata kelola perusahaan yang diukur berdasarkan lima prinsip dalam ASEAN Corporate Governance Scorecard, yaitu hak-hak para pemegang saham, perlakuan yang setara terhadap para pemegang saham, peran para pemangku kepentingan, pengungkapan dan transparansi, serta tanggung jawab dewan terhadap pengungkapan laporan keberlanjutan dengan variabel kontrol yang terdiri dari umur perusahaan, ukuran perusahaan, DER, dan ROA. Teknik pengumpulan data yang ada digunakan pada penelitian ini adalah metode purposive sampling. Data yang digunakan untuk penelitian ini adalah data sekunder dalam bentuk laporan keuangan perseroan yang listing di Bursa Efek di Indonesia periode 2017 – 2022. Sampel penelitian adalah sebanyak 120 observasi yang terdiri dari 20 perseroan yang terdaftar dalam sektor perbankan pada Bursa Efek di Indonesia. Data diolah menggunakan analisis regresi linear berganda. Hasil dari penelitian ini adalah ditemukan bahwa pengungkapan dan transparansi memiliki pengaruh negatif terhadap pengungkapan laporan keberlanjutan dan tanggung jawab dewan terbukti memiliki pengaruh positif terhadap pengungkapan laporan keberlanjutan. Hak-hak pemegang saham, perlakuan yang setara terhadap para pemegang saham dan peran para pemangku kepentingan terbukti tidak memiliki pengaruh terhadap pengungkapan laporan keberlanjutan. Hal ini mengindikasikan bahwa pengungkapan laporan keberlanjutan perusahaan dipengaruhi pengungkapan dan transparansi dan tanggung jawab dewan dan tidak dipengaruhi oleh hak-hak pemegang saham, perlakuan yang setara terhadap para pemegang saham, dan peran para pemangku kepentingan./This study aims to examine the effect of corporate governance which is measured based on five principals of ASEAN Corporate Governance Scorecard, namely rights of shareholders, equitable treatment of shareholders, role of stakeholders, disclosure and transparency, and board duties and responbilities to Sustainability reporting disclosure, with control variables consisting of company age, company size, Debt to Equity, and Return of Asset. The existing data collection technique used in this study is the purposive sampling method. The data used for this study is secondary data in the form of the company's financial statements listed on the Stock Exchange in Indonesia for the period 2017 – 2022. The research sample was 120 observations consisting of 20 companies listed in the banking sector on the Stock Exchange in Indonesia. The data was processed using multiple linear regression analysis. The result of this study was found that disclosure and transparency was proven to have a negative effect on sustainability reporting disclosure and board duties and responbilities were proven to have a positive effect on sustainability reporting disclosure. Rights of shareholders, the implementation of equitable treatment of shareholders, and role of stakeholders were not proven to have an effect on sustainability reporting disclosure. This indicates that the company's decision to disclose their sustainability reporting is influenced by disclosure and transparency and board duties and responbilities and not influenced by the implementation of rights of shareholders, the implementation of equitable treatment of shareholders, and role of stakeholders.

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