Rembulan, Sri (2020) Pengaruh kualitas laporan keberlanjutan terhadap pertumbuhan pendapatan dengan keragaman gender dewan direksi sebagai variabel moderasi. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk mengetahui hubungan pengaruh asosiasi antara kualitas laporan keberlanjutan terhadap pertumbuhan pendapatan, juga adanya keragaman gender dewan direksi sebagai pemoderasi hubungan antara kedua variabel tersebut. Penelitian ini menggunakan model regresi berganda untuk alat analisanya. Sampel sebanyak 146 data yang dikumpulkan dari 73 perusahaan industri, energi, dan sumber daya mineral yang tercatat pada Bursa Singapura atau Singapore Exchange (SGX) selama dua periode (2018-2019). Hasil penelitian menunjukkan bahwa kualitas laporan keberlanjutan tidak berpengaruh secara signifikan terhadap pertumbuhan pendapatan. Selain itu, hasil penelitian ini juga menunjukkan bahwa keragaman gender dewan direksi tidak secara signifikan mempengaruhi hubungan antara kualitas laporan keberlanjutan dan pertumbuhan pendapatan. / This study aims to investigate the association between sustainability report quality and revenue growth, and also board gender diversity as moderating variable. This study uses ordinary least regression model and secondary data. Samples used for this research was 146. The samples are derived 73 companies listed in the Singapore Exchange (SGX) within the energy, mineral resources, and also industrial sectors within time period (2018-2019). The result of this research shows that sustainability report quality does not affect revenue growth. Board gender diversity also does not affect the association between the two variables. This research reveals the limitations along with suggestions for future research.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Rembulan, Sri NIM01012170118 srirembulan20@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Triwacananingrum, Wijaya NIDN0310056701 UNSPECIFIED |
Uncontrolled Keywords: | laporan keberlanjutan; pertumbuhan pendapatan; keragaman dewan direksi; tata kelola perusahaan; revenue growth; sustainability report; board gender diversity; corporate governance |
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: | Users 3629 not found. |
Date Deposited: | 11 Feb 2021 15:31 |
Last Modified: | 11 Feb 2021 15:31 |
URI: | http://repository.uph.edu/id/eprint/17517 |