Pengaruh corporate governance dan karakteristik perusahaan terhadap kualitas sustainability reporting pada perusahaan di Indonesia

Hamdari, Janice and Priscilla, Savira Sandra and Valerie, Valerie (2019) Pengaruh corporate governance dan karakteristik perusahaan terhadap kualitas sustainability reporting pada perusahaan di Indonesia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Corporate sustainability mulai menjadi fokus bagi perusahaan. Muncul berbagai pendapat mengenai aktivitas perusahaan yang dapat memengaruhi lingkungan eksternal serta bentuk pertanggungjawaban perusahaan terhadap khalayak yang lebih luas, tidak hanya berfokus pada shareholders. Tumbuhnya tersebut diikuti dengan meningkatnya jumlah pelaporan atas sustainability reporting. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh corporate governance dan karakteristik perusahaan terhadap kualitas sustainability reporting. Analisis data menggunakan metode analisis regresi berganda dengan aplikasi program SPSS. Penelitian ini menggunakan sampel sebanyak 106 perusahaan di Indonesia. Hasil penelitian menunjukkan bahwa board size dan profitabilitas semakin meningkatkan kualitas sustainability reporting. Leverage memberi pengaruh secara negatif terhadap kualitas sustainability reporting. Sedangkan board independence, audit committee, likuiditas dan ukuran perusahaan terbukti tidak berpengaruh terhadap kualitas sustainability reporting./Corporate sustainability is starting to become the focus of the company. Various opinions have arisen regarding the activities of companies that can affect the external environment and the form of corporate accountability to a wider audience, not just focusing on shareholders. The growth was followed by an increase in the number of reporting on sustainability reporting. This study aims to provide empirical evidence regarding the effect of corporate governance and company characteristics on the quality of sustainability reporting. Data analysis using multiple regression analysis methods with the application of the SPSS program. This study uses a sample of 106 companies in Indonesia. The results show that board size and profitability further enhance the quality of sustainability reporting. Leverage negatively affects the quality of sustainability reporting. Whereas board independence, audit committee, liquidity and company size are proven to have no effect on the quality of sustainability reporting.

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