PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (STUDI EMPIRIS PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023)

KHANSA, NABILLAH and Meirawati, Eka (2025) PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (STUDI EMPIRIS PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine and determine the effect of Good Corporate Governance and Profitability on Sustainability Report Disclosure. The population used in this study are banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The data used in this study are secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) and the official website of each company. The company sample was obtained through the use of the purposive sampling method, so that 100 data were obtained which were used as company samples. The analysis method used is multiple regression analysis using the SPSS application. The results of the study indicate that the Audit Committee has a significant effect on Sustainability Report Disclosure while the Independent Board of Commissioners, Board of Directors and Profitability do not have a significant effect on Sustainability Report Disclosure. Keywords: Board of Commissioners, Board of Directors, Audit Committee, Profitability, Sustainability Report Disclosure.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Dewan Komisaris Independen, Dewan Direksi, Komite Audit, Profitabilitas, Pengungkapan Sustainability Report.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nabillah Khansa
Date Deposited:	18 Jan 2025 06:41
Last Modified:	18 Jan 2025 06:41
URI:	http://repository.unsri.ac.id/id/eprint/165312

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