Peran implementasi corporate governance dalam pengungkapan sustainability reporting

Immanuel, Gilbert (2023) Peran implementasi corporate governance dalam pengungkapan sustainability reporting. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk memberikan bukti secara empiris mengenai pengaruh dari implementasi corporate governance dalam pengungkapan sustainability reporting. Komponen tata kelola dalam penelitian ini berfokus pada keberadaan, latar pendidikan, dan frekuensi rapat dewan komisaris, direksi, dan komite audit yang berkontribusi dalam penetapan, penerapan, maupun pengawasan terkait keberlanjutan perusahaan. Sampel penelitian yang digunakan terdiri dari 78 perusahaan yang bergerak pada sektor non-financial yang terdaftar di BEI pada periode 2020-2022 yang dipilih dengan menggunakan metode purposive sampling. Penelitian ini menggunakan sumber data sekunder yang diperoleh dari website resmi BEI, website masing-masing perusahaan, dan juga S&P untuk pemenuhan kelangkapan data yang diuji dengan model regresi linear berganda menggunakan aplikasi SPSS. Hasil penelian menunjukkan bahwa ukuran komisaris dan frekuensi rapat komite audit berpengaruh positif terhadap pengungkapan sustainability reporting. Sementara itu, penelitian ini membuktikan bahwa ukuran komisaris independen, ukuran direksi, ukuran komite audit, latar pendidikan komisaris, latar pendidikan komisaris independen, latar pendidikan direksi, frekuensi rapat dewan komisaris, dan frekuensi rapat direksi tidak memberikan pengaruh signifikan terhadap pengungkapan sustainability reporting. Implikasi dari penelitian ini dapat memberikan kesadaran bagi para pelaku bisnis maupun bagi regulator akan pentingnya peran dari keberadaan komisaris dan tingkat frekuensi pelaksanaan rapat komite audit dalam meningkatkan praktik sustainability reporting. / This research aims to provide empirical evidence on the influence of the implementation of corporate governance on sustainability reporting disclosure. The governance components in this study focus on the presence, educational background, and the frequency of board of commissioners, board of directors, and audit committee meetings that contribute to the establishment, implementation, and oversight of sustainability-related company policies. The research sample consists of 78 non-financial sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2020-2022, selected using purposive sampling method. This research utilizes secondary data sources obtained from the official BEI website, the respective company websites, and S&P Capital IQ to fulfil the data completeness tested with a multiple linear regression model using SPSS application. The research results indicate that the size of the commissioners and the frequency of audit committee meetings have a positive impact on sustainability reporting disclosure. Meanwhile, the research proves that the size of independent commissioners, the size of the board of directors, the size of the audit committee, the educational background of commissioners, the educational background of independent commissioners, the educational background of directors, the frequency of board of commissioners meeting, and the frequency of board of directors meeting do not have a significant impact on sustainability reporting disclosure. The implications of this research can raise awareness among business stakeholders and regulators about the importance of the role of commissioners and the frequency of audit committee meetings in enhancing sustainability reporting practices.

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