CUT RAIHAN INAYATILLAH Primary Author mixed material bibliography Banda Aceh Fakultas Ekonomi dan Bisnis 2025

Skripsi

ABSTRACT Despite increasing demands for sustainability reporting practices in NGOs, the influence of unrestricted funding and transparency policies on sustainability reporting remains unclear. This study uses a quantitative approach to analyze the influence of unrestricted funding and transparency policies on sustainability reporting in 83 international NGOs from 2021 to 2023. Secondary data was analyzed using multiple linear regression and validated with classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation. The results show that both unrestricted funding and transparency policies have a significant positive impact on sustainability reporting. NGOs with greater financial flexibility and stronger transparency measures tend to produce more comprehensive and credible sustainability reports, which emphasizes the importance of internal governance and funding structures in promoting accountability. The study concludes that optimizing funding policies and unrestricted transparency can improve the quality of sustainability reports. It is recommended that NGOs and donors focus on these areas to improve transparency and reporting practices. Future research should explore additional governance factors that influence sustainability disclosure. Keywords: Unrestricted Funding, Transparency Policies, Sustainability Reporting, NGOs 0 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 164217 2025-07-21 14:33:47 2025-07-21 15:38:00 machine generated