Pengaruh Corporate Governance Terhadap Kualitas Sustainability Reporting

Ekaputri, Christina Wishanarko and Eriandani, Rizky (2022) Pengaruh Corporate Governance Terhadap Kualitas Sustainability Reporting. Jurnal Akuntansi, 9 (1). pp. 72-86. ISSN 2339-2436; e-ISSN 2549-5968

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Abstract

Laporan keberlanjutan merupakan bagian penting dari penilaian kinerja perusahaan. Studi ini dilakukan untuk memenuhi kajian atas pengaruh dari tata kelola perusahaan terhadap kualitas laporan keberlanjutan. Berbeda dengan penelitian sebelumnya yang seringkali hanya menilai luas pengungkapkan tanggung jawab social dan lingkungan, penelitian ini menggunakan six point scale unutk menilai kualitas laporan keberlanjutan. Regresi linear berganda digunakan untuk mengolah data sebanyak 232 perusahaan non-financial yang terdaftar pada Bursa Efek Indonesia. Penentuan sampel dalam penelitian menggunakan metode purposive sampling. Corporate governance diukur dengan tiga variabel yaitu dewan komisaris independent, pelatihan, dan pengalaman dewan komisaris terkait laporan keberlanjutan. Hasil dari penelitian ini memberikan kesimpulan yakni: hasil pengaruh negatif dan signifikan dari proporsi dewan komisaris independen pada kualitas sustainability reporting, hasil tidak berpengaruh dari pelatihan dewan komisaris pada kualitas sustainability reporting, serta hasil pengaruh negatif dan signifikan dari pengalaman dewan komisaris pada kualitas sustainability reporting. The sustainability report is an important part of the company's performance assessment. This study was conducted to fulfill a study on the influence of corporate governance on the quality of sustainability reports with a sustainability report index using a six point scale which is motivated by differences in thinking from previous researchers. This study uses a multiple linear regression model to be carried out on 232 non-financial companies listed on the Indonesia Stock Exchange. Determination of the sample in the study using purposive sampling method and the one shot method in obtaining data. This study uses three independent variables, two of which are variables that are still rarely studied, namely training and experience of the board of commissioners related to sustainability reports. The results of this study provide conclusions, namely: the results of the negative and significant effect of the proportion of independent commissioners on the quality of sustainability reporting, the results of no effect on the training of the board of commissioners on the quality of sustainability reporting, and the results of the negative and significant influence of the experience of the board of commissioners on the quality of sustainability reporting.

Item Type:	Article
Uncontrolled Keywords:	Tata Kelola Perusahaan, Kualitas Laporan Keberlanjutan, Six Point Scale
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	RIZKY ERIANDANI M.Ak. - 209174
Date Deposited:	25 Jan 2022 08:10
Last Modified:	16 Feb 2022 08:02
URI:	http://repository.ubaya.ac.id/id/eprint/41060

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