FAKTOR-FAKTOR YANG DAPAT MEMENGARUHI KUALITAS SUSTAINABILITY REPORT

CHOIRUNISAH, FAHIRA and Meutia, Inten and Yuniartie, Emylia (2024) FAKTOR-FAKTOR YANG DAPAT MEMENGARUHI KUALITAS SUSTAINABILITY REPORT. Masters thesis, Sriwijaya University.

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Abstract

A quality Sustainability Report will help external stakeholders untangle past performance and future possibilities. This research aims to analyze the influence of industry type, effective board of commissioners, and company size on the quality of SR in companies in Indonesia. In this research method, the population used is publicly traded companies listed on the Indonesia Stock Exchange in 2021. The technique used in the collection was purposive sampling and the final sample size was 289 companies. This research uses multiple regression analysis. The results of the research on the first variable, namely the type of industry using a dummy variable, show that there is no difference between high-profile and low-profile on SR quality. Meanwhile, the second variable, namely the effectiveness of the board of commissioners and company size, also has a positive and significant influence on the quality of SR. This test is the latest research in Indonesia where peak quality is measured by looking at quantity as a content dimension and quality as a dimension of credibility and communication. The quantity of subscription reports is seen based on the new regulations OJK/16/2021. Meanwhile, quality is measured by looking at standard provisions for reporting external permits, guarantees by independent third parties, inclusion of tables, graphs and pictures in the wishes report.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Kualitas Sustainability Report, Jenis Industri, Efektivitas Dewan Komisaris, Ukuran Perusahaan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 60101-Economics (S2)
Depositing User:	Fahira Choirunisah
Date Deposited:	18 Mar 2024 02:20
Last Modified:	18 Mar 2024 02:20
URI:	http://repository.unsri.ac.id/id/eprint/141664

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