Electronic Theses and Dissertation

Pengaruh corporate governance dan tekanan stakeholder terhadap pengungkapan sustainability pada perusahaan yang terdaftar di bursa efek indonesia oleh : disa maysarah npm : 2101203010004 pembimbing: 1. dr. indayani, s.e., m.si., ak., c.a. 2. prof. dr. yossi diantimala, s.e., m.si., ak., c.a. abstrak penelitian ini bertujuan untuk menguji pengaruh corporate governance (board expertise, board gender diversity, audit committee meetings, komite eksekutif sr) dan tekanan stakeholder (customer proximity industries, environmentally sensitive industries, employee oriented industries) terhadap pengungkapan sustainability pada perusahaan yang terdaftar di bursa efek indonesia periode 2019-2021. pengungkapan sustainability merupakan pengungkapan, pengukuran dan tanggung-jawab perusahaan untuk memberikan informasi kepada pihak internal maupun eksternal terkait lingkungan, sosial dan ekonomi perusahaan (lodhia et al., 2020). sampel dalam penelitian ini berjumlah 109 perrusahaan. teknik pengambilan sampel menggunakan metode purposive sampling yaitu pengambilan sampel berdasarkan kriteria tertentu. jenis penelitian yang digunakan pada penelitian ini adalah pendekatan kuantitatif. teknik analisis data menggunakan analisis regresi linier berganda (multiple linear regression) yaitu untuk mengevaluasi dan menjelaskan hubungan antara variabel bebas terhadap variabel terikat dengan bantuan program eviews 12. hasil regresi untuk uji parsial menunjukkan bahwa board expertise, audit committee meeting, komite eksekutif sr, customer proximity industries, dan employee oriented industries berpengaruh positif dan signifikan terhadap pengungkapan sustainability. sedangkan board gender diversity dan environmentally sensitive industries tidak berpengaruh terhadap pengungkapan sustainability. penelitian ini diharapkan memberikan masukan rekomendasi pada pengatur kebijakan dan memotivasi perusahaan untuk melakukan pengungkapan sustainability yang sesuai dengan kerangka yang dipakai. kata kunci: pengungkapan sustainability; board expertise; board gender; audit committee; komite sustainability & tekanan stakeholder.

THE EFFECT OF CORPORATE GOVERNANCE AND STAKEHOLDER PRESSURE ON THE DISCLOSURE OF SUSTAINABILITY IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE By : Disa Maysarah NPM : 2101203010004 Supervisor : 1. Dr. Indayani, S.E., M.Si., Ak., C.A. 2. Prof. Dr. Yossi Diantimala, S.E., M.Si., Ak., C.A. ABSTRACT This study aims to examine the effect of Corporate Governance (Board Expertise, Board Gender Diversity, Audit Committee Meetings, SR Executive Committee) and Stakeholder Pressure (Customer proximity industries, Environmentally sensitive industries, Employee oriented industries) on sustainability disclosure in companies listed on the Stock Exchange. Indonesia for the 2019-2021 period. Disclosure of sustainability is the disclosure, measurement and responsibility of the company to provide information to internal and external parties regarding the company's environment, social and economy (Lodhia et al., 2020). The samples in this study amounted to 109 companies. The sampling technique used purposive sampling method, namely sampling based on certain criteria. The type of research used in this study is a quantitative approach. The data analysis technique uses multiple linear regression analysis, namely to evaluate and explain the relationship between the independent variables and the dependent variable with the help of the Eviews 12 program. The regression results for the partial test show that Board Expertise, Audit Committee Meeting, SR Executive Committee, Customer Proximity Industries and Employee Oriented Industries have a positive and significant effect on Disclosure of Sustainability. Meanwhile, the Board Board Gender Diversity and Environmentally Sensitive Industries has no effect on Disclosure of Sustainability. This research is expected to provide input recommendations to policy regulators and motivate companies to make sustainability disclosures in accordance with the framework used. Keywords: Disclosure of Sustainability; Board Expertise; Board Gender; Audit Committee; Sustainability Committee & Stakeholder Pressure.