PENGARUH GOOD CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia Tahun 2018)
| Main Author: | Susadi, Muhammad Nizzam Zein |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2020
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/61100/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/61100/2/BAB%20I.pdf http://eprints.umm.ac.id/61100/3/BAB%20II.pdf http://eprints.umm.ac.id/61100/4/BAB%20III.pdf http://eprints.umm.ac.id/61100/5/BAB%20IV.pdf http://eprints.umm.ac.id/61100/6/BAB%20V.pdf http://eprints.umm.ac.id/61100/7/LAMPIRAN%20.pdf http://eprints.umm.ac.id/61100/ |
Daftar Isi:
- This research have a purpose to determine the effect of good corporate governance and ownership structures on disclosure of sustainability reports. The sample of this research was taken using a purposive sampling method, which is a sampling technique based on certain criteria and in this study obtained a sample of 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 SmartPLS 3 application to test hypotheses. The results showed that the variables of good corporate governance 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.