| NIM | C1C020086 |
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| Namamhs | GHEFIRA NURUL ILMI |
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| Judul Artikel | PENGARUH KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS SUSTAINABILITY REPORT |
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| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk mengetahui Pengaruh: (1) Profitabilitas terhadap kualitas sustainability report, (2) leverage terhadap kualitas sustainability report, (3) komisaris independen terhadap kualitas sustainability report, (4) komite audit terhadap kualitas sustainability report. Populasi yang digunakan adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Jumlah populasi dari penelitian ini sebanyak 177 perusahaan dengan periode penelitian tahun 2020 – 2022. Teknik Sampling yang digunakan adalah purposive sampling. Jumlah dari Sampel Penelitian ini adalah 22 perusahaan. Berdasarkan hasil pengujian dan analisis data menggunakan analisis regresi berganda dengan bantuan software IBM SPSS Statistics 25 menunjukkan bahwa: (1) Profitabilitas berpengaruh positif terhadap kualitas sustainability report, (2) leverage tidak berpengaruh terhadap kualitas sustainability report, (3) komisaris independen berpengaruh positif terhadap kualitas sustainability report, (4) komite audit tidak berpengaruh terhadap kualitas sustainability report. |
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| Abtrak (Bhs. Inggris) | This research aims to determine the influence of: (1) Profitability on the quality of the sustainability report, (2) leverage on the quality of the sustainability report, (3) independent commissioners on the quality of the sustainability report, (4) audit committee on the quality of the sustainability report. The population used is manufacturing sector companies listed on the Indonesia Stock Exchange (BEI). The total population of this study was 177 companies with a research period of 2020 - 2022. The sampling technique used was purposive sampling. The number of samples for this research is 22 companies. Based on the results of testing and data analysis using multiple regression analysis with the help of IBM SPSS Statistics 25 software, it shows that: (1) Profitability has a positive effect on the quality of the sustainability report, (2) leverage has no effect on the quality of the sustainability report, (3) independent commissioners have a positive effect on the quality of the sustainability report. quality of the sustainability report, (4) the audit committee has no effect on the quality of the sustainability report. |
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| Kata kunci | Kinerja Keuangan, Komisaris Independen, Komite Audit, Leverage, Good Corporate Governance, Profitabilitas, Sustainability Report |
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| Pembimbing 1 | Dr. Puji Lestari, SE., M.Si., Ak., CA |
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| Pembimbing 2 | Dr. Irianing Suparlinah, M.Si., Ak., CA |
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| Pembimbing 3 | |
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| Tahun | 2024 |
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| Jumlah Halaman | 15 |
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| Tgl. Entri | 2024-03-15 12:19:40.228658 |
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