PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORT ( STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2015-2016 )
| Main Author: | Setiawan, M.Andik Ikhsan |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38628/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/38628/2/BAB%20I.pdf http://eprints.umm.ac.id/38628/3/BAB%20II.pdf http://eprints.umm.ac.id/38628/4/BAB%20III.pdf http://eprints.umm.ac.id/38628/5/BAB%20IV.pdf http://eprints.umm.ac.id/38628/6/BAB%20V.pdf http://eprints.umm.ac.id/38628/7/LAMPIRAN.pdf http://eprints.umm.ac.id/38628/ |
Daftar Isi:
- This study aims to empirically examine the effect of good corporate governance (GCG) on the quality of sustainability report (SR) disclosure. The independent variables in this study were the size of the board of commissioners, the size of the audit committee, the presence or absence of managerial ownership and the amount of institutional share ownership. The dependent variable in this study was measured by using Gri-G4. The population in this study was all companies listed in IDX year 2015-2016. The samples were 32 companies using determined by using Purposive Sampling. This study used associative with stakeholder theory as GCG benchmark in effort to prioritize the interests of internal and external stakeholders through the quality of SR. The data used in this study were secondary data in the form of annual reports and sustainability reports of the companies. The results indicated that the size of the board of commissioners, audit committee, managerial share ownership and the amount of institutional share ownership affected the quality of SR disclosure.