CD Tesis

Pengaruh Good Corporate Governance,Leverage, Dan Profitabilitas Terhadap Sustainability Report (Studi Empiris Pada Perusahaan Insfrastruktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023)

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SUMMARY
MAIZA ANGGRAINI, NIM.2310246437. The Effect of Good Corporate Governance, Leverage, and Profitability on Sustainability Report (Empirical Study of Infrastructure Companies Listed on the Indonesia Stock Exchange in 2021-2023. Supervised by Rita Anugerah and Poppy Nurmayanti.
Sustainability reports play a role in disclosing the economic, social and environmental impacts of company operations to achieve sustainable development. The disclosure of sustainability reports helps companies improve accountability, image, and competitiveness and attract investor confidence. In the long run, business sustainability will be more assured when companies are able to demonstrate their social and environmental responsibilities transparently. In an increasingly developing and competitive business environment, an in-depth understanding of the factors that influence sustainability reports, such as good corporate governance and financial performance, is an important aspect of sustainability report analysis.
This study aims to examine the independent board of commissioners, board of directors, audit committee, leverage and profitability on sustainability reports. This study uses a quantitative approach with secondary data from annual financial reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The sampling technique was carried out using purposive sampling method, resulting in a sample of 30 companies over a 3 year period.
The results showed that the independent board of commissioners had a positive effect on the sustainability report. The existence of an independent board of commissioners can increase supervision and transparency. The board of directors has a positive effect on the sustainability report. The board of directors encourages openness and responsibility in decision making, which strengthens the disclosure of sustainability reports. The audit committee has a positive effect on the sustainability report. The audit committee plays a role in ensuring transparency and accountability of sustainability reports through oversight of the audit process and policy recommendations. Leverage has a negative impact because companies with high debt focus more on profitability than sustainability disclosure. Profitability has a positive effect on sustainability reports. More profitable companies tend to be more active in disclosing sustainability information. These findings strengthen stakeholder and legitimacy theories. Governance and financial performance play an important role in encouraging sustainability report disclosure.
Key words: Sustainability Report, Independent Board of Commissioners, Board of Directors, Audit Committee, Leverage, Profitability

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2310246437

Penerbit

Pekanbaru. : Universitas Riau – PASCA - AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2310246437

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Magister Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

RIDHO

Versi lain/terkait

Lampiran Berkas

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