Pramudita, Ajeng (2024) PENGARUH LEVERAGE, UKURAN PERUSAHAAN, DEWAN DIREKSI, DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. Other thesis, UPN Veteran Yogyakarta.
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Abstract
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ABSTRAK
Penelitian ini bertujuan untuk menguji dan mencari bukti empiris mengenai
pengaruh leverage, ukuran perusahaan, dewan direksi, dan kualitas audit terhadap
pengungkapan sustainability report. Pengukuran mengenai luas pengungkapan
sustainability report yaitu dengan menggunakan rasio yang dikembangkan
berdasarkan jumlah item pengungkapan dibagi dengan jumlah yang diungkapkan
pada POJK. Populasi dari penelitian ini adalah seluruh perusahaan sektor consumer
non-cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2018-2022 sebanyak
113 perusahaan. Sampel penelitian ini dipilih dengan metode kriteria purposive
sampling sehingga terpilih 90 perusahaan sampel dengan jumlah data observasi
sebanyak 191. Metode analisis penelitian ini menggunakan regresi linear berganda.
Hasil dari penelitian ini menunjukkan bahwa leverage berpengaruh negatif
signifikan terhadap sustainability report sedangkan ukuran perusahaan
berpengaruh positif terhadap sustainability report. Di sisi lain, dewan direksi dan
kualitas audit tidak berpengaruh signifikan terhadap sustainability report.
Kata Kunci: Sustainability report, Leverage, Ukuran Perusahaan, Dewan Direksi,
Kualitas Audit
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ABSTRACT
This study aims to test and seek empirical evidence regarding the effect of
leverage, company size, board of directors, and audit quality on sustainability
report disclosure. Measurement of the extent of sustainability report disclosure is
by using a ratio developed based on the number of disclosure items divided by the
number disclosed in the POJK. The population of this study were all non-cyclicals
consumer sector companies listed on the Indonesia Stock Exchange in 2018-2022.
The sample of this study was selected using the purposive sampling criteria method
so that 90 sample companies were selected with a total of 191 observational data.
This research analysis method uses multiple linear regression. The results of this
study indicate that leverage has a significant negative effect on sustainability
reports while company size has a positive effect on sustainability reports. On the
other hand, the board of directors and audit quality have no significant effect on
the sustainability report.
Keywords: Sustainability report, Leverage, Company size, Board of Directors,
Audit quality
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Sustainability report, Leverage, Company size, Board of Directors, Audit quality |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 07 Aug 2024 03:18 |
| Last Modified: | 07 Aug 2024 03:18 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/40633 |
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