Adzalia, Fitri Annisa (2021) Pengaruh Tekanan Pemangku Kepentingan dan Corporate Governance Terhadap Kualitas Sustainability Report (Studi Empiris pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2017 2019). Diploma thesis, Universitas Andalas.
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Abstract
The purpose of this study was to determine the effect of stakeholder pressure and corporate governance on the quality of sustainability reports in banking sector companies listed on the Indonesia Stock Exchange for the period 2017 – 2019. The method used is a quantitative method which is processed using SPSS Version 26, the source of the data obtained is secondary data obtained from the website of each company and the website of the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling method, so there were 9 samples that met the criteria, namely BBCA, BBNI, BBRI, BBTN, BJBR, BJTM, BMRI, BNGA and BNLI. Techniques and data analysis used were descriptive statistics and logistic regression. Employees as a measure of stakeholders and independent commissioners as a measure of corporate governance have no significant effect on the quality of the sustainability report. While shareholders as a measure of stakeholders and directors as a measure of corporate governance have a significant effect on the quality of the sustainability report 66.40% while the remaining 33.60% is explained by other factors not examined in this study.
| Item Type: | Thesis (Diploma) |
|---|---|
| Primary Supervisor: | Drs. Riwayadi, MBA., Ak., CA., CPMA., CSRA.,CRP |
| Uncontrolled Keywords: | Employees as a measure of stakeholders, shareholders as a measure of stakeholders, independent commissioners as a measure of corporate governance, directors as a measure of corporate governance and quality of sustainability report. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | S1 Akuntansi Akuntansi |
| Date Deposited: | 12 Nov 2021 03:55 |
| Last Modified: | 12 Nov 2021 03:55 |
| URI: | http://scholar.unand.ac.id/id/eprint/94402 |
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