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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ECONOMIA EDU CIVIC Jurnal Ilmu Lingkungan Jurnal Ilmu Administrasi Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Empathy : Jurnal Fakultas Psikologi Jurnal Dinamika Akuntansi Dinamika Pendidikan Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Accounting Analysis Journal Economic Education Analysis Journal QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama JURNAL ATOMIK Cetta: Jurnal Ilmu Pendidikan Jurnal Riset Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JKM (Jurnal Kebidanan Malahayati) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Community Development Journal: Jurnal Pengabdian Masyarakat INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Eastasouth Journal of Effective Community Services JURNAL MULTIDISIPLIN ILMU AKADEMIK Sharef: Journal of Sharia Economics and Finance Equilibrium Point : Jurnal Manajemen Bisnis Jurnal Bakti Humaniora
Linda Agustina
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Riset Ekonomi dan Bisnis

 1 
Pengaruh ukuran direksi, dewan komisaris independen, kepemimpinan ganda, jenis perusahaan, sustainability committee, aktivitas perusahaan, kepemilikan asing, dan struktur kepemilikan terhadap sustainability report Aisyah Putri Rachmadanty; Linda Agustina
Jurnal Riset Ekonomi dan Bisnis Vol 16, No 2 (2023): AGUSTUS
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v16i2.5925

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran dewan direksi, dewan komisaris independen, kepemimpinan ganda, jenis perusahaan, sustainability committee, aktivitas perusahaan, kepemilikan asing, dan struktur kepemilikan terhadap pengungkapan sustainability report. Populasi penelitian adalah perusahaan-perusahaan di Asia yang mengikuti ASSRAT tahun 2018-2020. Teknik pengambilan sampel menggunakan purposive sampling dan terpilih 23 perusahaan dengan 69-unit analisis. Teknik pengumpulan data menggunakan dokumentasi serta teknik analisis statistik menggunakan deskriptif dengan alat analisis data IBM SPSS Statistics 23. Hasil penelitian menunjukkan bahwa ukuran dewan direksi, dewan komisaris independen, kepemimpinan ganda, jenis perusahaan, sustainability committee, aktivitas perusahaan, kepemilikan asing tidak berpengaruh terhadap pengungkapan sustainability report. Struktur kepemilikan berpengaruh negatif terhadap pengungkapan sustainability report. Saran untuk penelitian selanjutnya agar dapat menggunakan variabel lain yang diduga dapat mempengaruhi variabel sustainability report.This study analyzes the effect of board size, independent board of commissioners, dual leadership, company type, sustainability committee, company activities, foreign ownership, and ownership structure on sustainability report disclosure. The research population is companies in Asia that participated in ASSRAT in 2018-2020. The sampling technique used purposive sampling and selected 23 companies with a 69-unit analysis. Data collection techniques used documentation and statistical analysis techniques using descriptive data analysis tools using IBM SPSS Statistics 23. The results showed that the size of the board of directors, independent board of commissioners, dual leadership, type of company, sustainability committee, company activity, and foreign ownership do not affect the disclosure sustainability report. Ownership structure has a negative effect on sustainability report disclosure—suggestions for further research to use other variables that are thought to affect the sustainability report variable.
Co-Authors - FACHRURROZIE - Kusmuriyanto Abiprayasa Kawiswara Weko Hartoyo, Abiprayasa Kawiswara Weko Adelina Citradewi Aditya Hernawan, Aditya Ahmad Fauzan Ahmad Sopyan Ahwan Sholih Ain Hajawiyah Ain Hajawiyah Aisyah Putri Rachmadanty Akka Latifah Jusdienar Akmal, M Amir Mahmud Anak Agung Istri Sri Wiadnyani Apriliana, Siska Athoillah Athoillah, Athoillah Atta Putra Harjanto Defani Audita Putri Desi Ratnasari Dhini Suryandari, Dhini dianawati, dianawati Djoko Sanjoto Dwi Anggoro Saputro, Dwi Anggoro Dwi Fatmasari Eka Setiawati Eloking Surya Sekar Mahardika, Eloking Surya Sekar Esti Sirait Febri Zaini Aulia, Febri Zaini Ferliana, Nia Ferliana, Nia Fitrarena Widhi Rizkyana Fitriyah, Luluk Hafidz Hening Waskito, Hafidz Hening Hana, Bea Harjanto, Atta Putra Hasan Mukhibad Hendra Simanjuntak Hendy Bayu Satriawan, Hendy Bayu I Ketut Mahardika Ibnu Reza Ashkhabi, Ibnu Reza Ihlashul’amal, Muhammad Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Indrianingsih, Indrianingsih Insani Khikmawati Khikmawati, Insani Khikmawati Jati, Kuat Waluyo Kayati, I N Khumairoh, Nur Annisa Khumairoh, Nur Annisa Kuat Waluyo Jati Kuncoro, Sarwo Kuncoro, Sarwo Lady Octaviani Iqmi Lianasari, Ika Yekti Muhammad Ali Rif’an Muhammad Hadi Kusumah Muhammad Ihlashul'amal Muhammad Khafid Muhammad Tahir Nur Alimah, Nur Prabowo Yudo Jayanto Primadhani Dyah Larasati Suyatno Rahayu, Rita Ramadhani, Chintiya Febiana Rayendra Wahyu Bachtiar Restianti, Tya Restianti, Tya Retnoningrum Hidayah Rizkyana, Fitrarena Widhi Rohmah, Fian Tri Saibun Sitorus Saputri, Nio Setya Sari, Siti Nurmala Septian Fahmi Fahluzy, Septian Fahmi Shanie Sukmawati, Shanie Siti Munawaroh Sriningsih Sriningsih, Sriningsih Sukirman - Sularsih, Suci sulistiani, Ana Syaiful Anwar Tago, Mahli Zainuddin Triana Setyawardani Triana Yuni Astuti Trisni Suryarini Wakhidyah, sasti Handayani Zahid, Anwar Zainuddin, Mahli