Analisis Pengaruh Proporsi Dewan Komisaris Independen Dan Profitabilitas Terhadap Luas Pengungkapan Sustainability Report

Sagita, Mitha (2020) Analisis Pengaruh Proporsi Dewan Komisaris Independen Dan Profitabilitas Terhadap Luas Pengungkapan Sustainability Report. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

Sustainability report is an overview of the company's economic, environmental and social impacts caused by the company's daily activities. Noted from 629 companies, only 110 sustainability reports were released. This study aims to examine the effect of the proportion of independent commissioners and profitability on the extent of sustainability report disclosure. The population in this study are all companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sampling technique in this study is to use purposive sampling. Data analysis techniques in this study used multiple linear regression analysis with the help of SPSS version 24. The results showed that the first hypothesis (H1) states that the proportion of independent board of commissioners has a negative effect on the extent of sustainability report disclosure. The second hypothesis (H2) states that profitability does not affect the extent of sustainability report disclosure.

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