Pengaruh Mekanisme Good Corporate Governance Dan Struktur Kepemilikan Terhadap Pengungkapan Sustainability Report
Abstract
This research has a purpose to analysis the effect of good corporate governance mechanism and ownership structures on the disclosure of sustainability reports. Purposive sampling method was applied sampling technique certain of criteria. The sample is 47 companies from a population of 627 companies listed on the Indonesia Stock Exchange (BEI) in 2018. Data collection techniques used the documentation method. This research uses data analysis tools with the Smart PLS 3 application to test hypotheses. The results showed that the variables of good corporate governance mechanisms that were proxied by the audit committee, the independent board of commissioners, and the board of directors had a significant effect on the disclosure of sustainability reports, ownership structure variables that were proxied with managerial ownership, institutional ownership, and foreign ownership also affected the disclosure of sustainability reports
Downloads
References
Alfa, A. A. G., D. Rachmatin, dan F. J. J. E. Agustina. 2017. "Analisis Pengaruh Faktor Keputusan Konsumen Dengan Structural Equation Modeling Partial Least Square". Vol. 5, No. 2, hlm: 59-71.
Aniktia, R., dan M. Khafid. 2015. "Pengaruh Mekaniseme Good Corporate Governance Dan Kinerja Keuangan Terhadap Pengungkapan Sustainability Report". Accounting Analysis Journal, Vol. 4, No. 3, hlm.
Aziz, A. 2014. "Analisis pengaruh good corporate governance (gcg) terhadap kualitas pengungkapan sustainability report (studi empiris pada perusahaan di indonesia periode tahun 2011-2012)". Jurnal Audit dan Akuntansi Fakultas Ekonomi (JAAKFE), Vol. 3, No. 2, hlm.
Diono, H., dan T. J. W. Prabowo. 2017. "Analisis Pengaruh Mekanisme Corporate Governance, Profitalbilitas, Dan Ukuran Perusahaan Terhadap Tingkat Pengungkapan Sustainability Report". Diponegoro Journal of Accounting, Vol. 6, No. 3, hlm: 615-624.
Fatchan, I. N., dan R. Trisnawati. 2018. "Pengaruh Good Corporate Governance pada Hubungan Antara Sustainability Report dan Nilai Perusahaan (Studi Empiris Perusahaan Go Public di Indonesia Periode 2014-2015)". Riset Akuntansi Dan Keuangan Indonesia, Vol. 1, No. 1, hlm: 25-34.
Ghozali, I., dan A. J. S. B. P. U. D. Chariri. 2007. "Teori akuntansi". Vol., No., hlm.
Hasanah, N. m., D. Syam, dan A. W. Jati. 2017. "Pengaruh Corporate Governance terhadap Pengungkapan Sustainability Report pada Perusahaan di Indonesia". Jurnal Reviu Akuntansi dan Keuangan, Vol. 5, No. 1, hlm.
Marwati, C. P., dan Y. J. J. D. A. Yulianti. 2015. "Analisis Pengungkapan Sustainability Report Pada Perusahaan Non-Keuangan Tahun 2009-2013". Vol. 7, No. 2, hlm: 167-181.
Novitaningrum, F., dan D. Amboningtyas. 2017. "Analysis of Good Corporate Governance Principles (Institutional Ownership, Managerial Ownership, Independent Commissioners, And Audit Committee) To Disclosure Sustainability Report Through Roa As Moderating Variables (Study on Manufacturing Companies of Various Industries Sectors Listed on IDX Period Year 2011-2016)". Journal of Management, Vol. 3, No. 3, hlm.
Nugroho, A. K., dan A. Purwanto. 2013. "Pengaruh Karakteristik Perusahaan, Struktur Kepemilikan, dan Good Corporate Governance terhadap Pengungkapan Triple Bottom Line di Indonesia", Fakultas Ekonomika dan Bisnis.
Nurrahman, A., dan S. Sudarno. 2013. "Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Kepemilikan Asing terhadap Praktik Pengungkapan Sustainability Report". Diponegoro Journal of Accounting, Vol., No., hlm: 273-285.
Ratnasari, Y., dan A. Prastiwi. 2010. "Pengaruh Corporate Governance Terhadap Luas Pengungkapan Tanggung Jawab Sosial Perusahaan di dalam Sustainability Report", Universitas Diponegoro.
Sari, M. P. Y., dan M. Marsono. 2013. "Pengaruh Kinerja Keuangan, Ukuran Perusahaan dan Corporate Governance terhadap Pengungkapan Sustainability report", Fakultas Ekonomika dan Bisnis.
Waryanto, H. J. S. F. E. U. P. N., Jakarta. 2010. "Pengaruh Karakteristik GCG Terhadap Luas Pengungkapan CSR Di Indonesia". Vol., No., hlm.
Widhianningrum, P., dan N. J. J. D. A. Amah. 2012. "Pengaruh mekanisme good corporate governance terhadap kinerja keuangan selama krisis keuangan tahun 2007-2009". Vol. 4, No. 2, hlm.
Copyright (c) 2021 Jurnal Akuntansi dan Ekonomika
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract views: 2838 , 
PDF downloads: 2803
