PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, FOREIGN BOARD TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia tahun 2020-2022)

ALFAIN, MUTIARA IKHDA (2024) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, FOREIGN BOARD TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia tahun 2020-2022). Other thesis, UPN Veteran Yogyakarta.

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Abstract

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ABSTRAK
Penelitian ini bertujuan untuk memberikan pengaruh pengungkapan sustainability
report, foreign board (dewan asing) terhadap kinerja keuangan pada perusahaan sektor
consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2020-2022.
Pengungkapan sustainability report diukur dengan sustainability report disclosure index
(SRDI), foreign board diukur dengan jumlah dewan asing dibagi dengan total jumlah dewan
sedangkan untuk variabel kinerja keuangan menggunakan perhitungan Return on Assets
(ROA). Populasi dalam penelitian ini adalah perusahaan sektor consumer non-cyclicals yang
terdaftar di Bursa Efek Indonesia tahun 2018-2021 dengan jumlah sampel sebanyak 113 data.
Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Teknik
analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian ini
menunjukkan bahwa terdapat pengaruh positif pengungkapan sustainability report terhadap
kinerja keuangan, dan foreign board (dewan asing) tidak berpengaruh terhadap kinerja
keuangan.
Kata kunci: Pengungkapan sustainability report; foreign board (dewan asing); Kinerja
Keuangan
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ABSTRACT
This study aims to provide the effect of disclosure of sustainability reports, foreign
boards on the financial performance of non-cyclical consumer sector companies listed on the
Indonesia Stock Exchange in 2020-2022. Sustainability report disclosure is measured by the
sustainability report disclosure index (SRDI), foreign boards are measured by the number of
foreign boards divided by the total number of boards, while for financial performance
variables using Return on Assets (ROA) calculations. The population in this research is non-
cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2018-2021
with a sample size of 113 data. Sampling was carried out using purposive sampling
technique. The data analysis technique used is multiple regression analysis. The results of
this research show that there is a positive effect of sustainability report disclosure on financial
performance, and foreign boards have no effect on financial performance.
Keywords: Sustainability report disclosure; foreign board, financial performance

Item Type: Thesis (Other)
Uncontrolled Keywords: Sustainability report disclosure; foreign board, financial performance
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eko Yuli
Date Deposited: 04 Sep 2024 02:33
Last Modified: 04 Sep 2024 02:33
URI: http://eprints.upnyk.ac.id/id/eprint/40976

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