Pengaruh Board Independence, Audit Committee, Dan Managerial Ownership Terhadap Sustainability Reporting Berdasarkan United Nations Sustainable Development Goals (UN_SDGs)

Hanifah, Ayunda Novita (2023) Pengaruh Board Independence, Audit Committee, Dan Managerial Ownership Terhadap Sustainability Reporting Berdasarkan United Nations Sustainable Development Goals (UN_SDGs). S1 thesis, STIE Indonesia Banking School.

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Official URL: http://lib.ibs.ac.id/index.php?p=show_detail&id=10...

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Board Independence, Audit Committee, dan Managerial Ownership terhadap Sustainability Reporting berdasarkan United Nations Sustainable Development Goals (UN_SDGs). Studi ini menggunakan data Perusahaan Publik di Indonesia berdasarkan ASEAN Corporate Governance Scorecard yang terdaftar di Bursa Efek Indonesia. Hipotesis dalam penelitian ini diuji dengan statistik desktriptif dan metode analisis regresi berganda. Hasil penelitian ini membuktikan bahwa Board Independence berpengaruh negatif terhadap Sustainability Reporting. Hasil dari Audit Committee dan Managerial Ownership tidak memiliki korelasi dengan Sustainability Reporting. KataKunci:Board Independence, Audit Committee, Managerial Ownership, Sustainability Reporting.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Prodi S1 Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 18 Jan 2023 07:55
Last Modified: 18 Jan 2023 07:55
URI: http://repository.ibs.ac.id/id/eprint/5624

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