Adilla, Paskalis Krisna Putra Novaldi (2022) Pengaruh good corporate governance, sustainable growth rate terhadap pengungkapan sustainability reporting dan dimoderasi oleh covid-19. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk mengetahui faktor apa saja yang dapat mempengaruhi
laporan keberlanjutan (Sustainability Report). Tata Kelola Perusahaan yang Baik (Good
Corporate Governance) dan Tingkat Pertumbuhan Keberlanjutan (Sustainable Growth
Rate) dijadikan sebagai salah satu faktor yang dianggap dapat mempengaruhi
pengungkapan laporan keberlanjutan ini, serta didukung dengan pengaruh pandemik
COVID-19 sebagai moderasi ingin melihat hubungan memperkuat atau memperlemah
hubungan faktor tersebut terhadap pengungkapan keberlanjutan. Tata kelola perusahaan
yang baik dihitung menggunakan metode analisis dengan menggunakan indeks yang telah
disesuaikan dengan pengungkapan tata kelola perusahaan yang baik. Sedangkan tingkat
pertumbuhan keberlanjutan dihitung dengan menggunakan analisis perhitungan Return on
Equity (ROE) dikurang Dividend Payout Ratio. Sampel penelitian yang diambil adalah
perusahaan yang bergerak dalam bidang Manufaktur, Pertambangan, dan Industri yang
terdaftar dalam Bursa Efek Indonesia (BEI) pada periode 2018-2021. Data yang
dikumpulkan menggunakan metode purposive sampling. Model penelitian berbentuk
regresi linear berganda dengan standar pengolahan data menggunakan metode Ordinary
Least Square (OLS). Hasil penelitian menunjukkan bahwa Good Corporate Governance,
dan Sustainable Growth Rate berpengaruh positif terhadap pengungkapan laporan
keberlanjutan. Sedangkan COVID sebagai moderasi memperkuat hubungan antara Good
Corporate Governance terhadap Sustainability Report, tetapi memperlemah hubungan
antara Sustainable Growth Rate terhadap Sustainability Report./This study aims to determine what factors can affect the impact (Sustainability Report).
Good Corporate Governance and Growth Rate as one of the factors that are considered to
be able to influence this report, and supported by the influence of the COVID-19 pandemic
as a moderator want to see the relationship strengthen or weaken the relationship of these
factors to events. Good governance is calculated using an index that has been adjusted to
the good corporate governance analysis method. The growth rate is calculated using the
analysis of the calculation of Return on Equity (ROE) minus the Dividend Payout Ratio.
The research sample taken is companies engaged in Manufacturing, Mining, and Industry
which are listed on the Indonesia Stock Exchange (IDX) in the 2018-2021 period. Data
collected using purposive sampling method. The research model is in the form of multiple
linear regression with standard data processing using the Ordinary Least Square (OLS)
method. The results of the study indicate that Good Corporate Governance and Sustainable
Growth Rate have a positive effect on the report. Meanwhile, COVID as moderation
strengthens the relationship between Good Corporate Governance and the Sustainability
Report, but weakens the relationship between the Sustainable Growth Rate and the
Sustainability Report.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Adilla, Paskalis Krisna Putra Novaldi NIM01012190072 paskaliskrisna25@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Contributor Lusmeida, Herlina 0327067701 herlina.lusmeida@uph.edu |
Uncontrolled Keywords: | Sustainability Report, Good Corporate Governance, Sustainable Growth Rate, COVID-19 |
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: | Paskalis Krisna Putra N Adilla Paskalis Adilla |
Date Deposited: | 09 Jan 2023 06:24 |
Last Modified: | 02 Mar 2023 09:26 |
URI: | http://repository.uph.edu/id/eprint/52229 |