Pengaruh jumlah pengungkapan serta penjaminan laporan keberlanjutan terhadap kinerja keuangan perusahaan di Indonesia dengan ukuran dewan sebagai moderasi

Tanmalano, Joan (2023) Pengaruh jumlah pengungkapan serta penjaminan laporan keberlanjutan terhadap kinerja keuangan perusahaan di Indonesia dengan ukuran dewan sebagai moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian bertujuan untuk menguji pengaruh jumlah pengungkapan dan penjaminan laporan keberlanjutan terhadap kinerja keuangan perusahaan yang diukur melalui profitabilitas. Penelitian terhadap efek moderasi ukuran dewan perusahaan terhadap hubungan regresi linear berganda ini juga dilakukan. Sampel penelitian terdiri dari 184 sampel yang terdiri dari data firm-year dari 76 perusahaan di Indonesia yang terdaftar pada Bursa Efek Indonesia dan datanya terdapat pada S&P Capital IQ, dan Web. Hasil dari penelitian ini membuktikan bahwa jumlah pengungkapan laporan keberlanjutan dapat mempengaruhi kinerja keuangan, dan pengaruh moderasi ukuran dewan juga berpengaruh terhadap hubungan antara penjaminan laporan keberlanjutan dan kinerja keuangan perusahaan. Akan tetapi, penjaminan laporan keberlanjutan tidak berpengaruh terhadap kinerja keuangan perusahaan, sebagaimana pengaruh moderasi ukuran dewan perusahaan juga tidak berpengaruh terhadap hubungan antara jumlah pengungkapan dan kinerja keuangan perusahaan. Hasil yang ditemukan adalah pengaruh positif jumlah pengungkapan terhadap kinerja keuangan perusahaan dan pengaruh positif moderasi ukuran dewan terhadap hubungan penjaminan laporan keberlanjutan dan kinerja keuangan perusahaan. Sedangkan untuk pengaruh penjaminan laporan keberlanjutan terhadap kinerja keuangan perusahaan dan moderasi ukuran dewan terhadap hubungan jumlah pengungkapan dan kinerja keuangan ditemukan tidak berpengaruh. Disimpulkan bahwa kebijakan penerapan laporan keberlanjutan bermanfaat untuk perusahaan, tetapi kebijakan untuk menjamin kredibilitasnya merupakan potensi yang perlu dikembangkan dan diobservasi secara jangka panjang. / The research aims to examine the effect of the amount of disclosure and assurance of sustainability reports on company financial performance as measured by profitability. Research on the moderating effect of company board size on this multiple linear regression relationship was also carried out. The research sample consists of 184 samples consisting of firm-year data from 76 companies in Indonesia listed on the Indonesia Stock Exchange with data available on S&P Capital IQ, and Company Websites. Results of this study prove that the amount of sustainability report disclosures influences financial performance positively, and the moderating role of board size positively effects the relationship between sustainability assurance and company financial performance. However, guaranteeing sustainability reports has no effect on the company's financial performance, as how the board size also has no moderating effect on the relationship between the amount of disclosure and the company's financial performance. Based on these results, it is concluded that policies to implement sustainability reporting are beneficial for companies, however, to ensure the credibility of these reports is a developing concept that needs long term observation. The diversity in amount and background of the board also influences the implementation of policies that contribute to sustainable development.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Tanmalano, JoanNIM01012200013joantnm@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorTriwacananingrum, WijayaNIDN0310056701wijaya.tri@uph.edu
Uncontrolled Keywords: laporan keberlanjutan; penjaminan; jumlah pengungkapan; profitabilitas; kinerja keuangan perusahaan
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: JOAN TANMALANO
Date Deposited: 08 Jan 2024 06:55
Last Modified: 08 Jan 2024 06:55
URI: http://repository.uph.edu/id/eprint/59801

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