Pengaruh profitabilitas dan karakteristik dewan terhadap pengungkapan laporan keberlanjutan perusahaan

Rahayuningsih, Ika (2023) Pengaruh profitabilitas dan karakteristik dewan terhadap pengungkapan laporan keberlanjutan perusahaan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini merupakan jenis penelitian kuantitatif yang bertujuan untuk menguji apakah profitabilitas yang dilihat dari ROA dan karakteristik dewan yang terdiri dari board size, board independence, dan board gender diversity mempunyai pengaruh terhadap pengungkapan laporan keberlanjutan perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan sub sektor industri makanan dan minuman yang terdaftar di BEI selama periode tahun 2018 s.d. 2021 yang dipilih menggunakan metode purposive sampling. Sehingga, jumlah observasi penelitian ini adalah sebanyak 124. Hasil penelitian ini menunjukkan bahwa (1) profitabilitas dan board size berpengaruh positif dan signifikan terhadap pengungkapan laporan keberlanjutan perusahaan dan (2) board independence dan board gender diversity berpengaruh negatif dan signifikan terhadap pengungkapan laporan keberlanjutan perusahaan./This type of quantitative research aims to investigate whether the profitability seen from ROA and board characteristics consisting of board size, board independence, and board gender diversity influences the disclosure of sustainability reporting. The sample used in this research is companies from the food and beverage sub-sector listed on the IDX during the period from 2018 to 2021, selected using the purposive sampling method. Therefore, the number of observations in this research was 124. The results of this study indicate that (1) profitability and board size have a positive and significant effect on the disclosure of sustainability reporting and (2) board independence and board gender diversity have a positive and significant effect on the disclosure of sustainability reporting.

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