ANALISIS PENGUNGKAPAN ESG: PERAN STRUKTUR KEPEMILIKAN (Studi Empiris pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023)

Nur, Ira Nisrina (2025) ANALISIS PENGUNGKAPAN ESG: PERAN STRUKTUR KEPEMILIKAN (Studi Empiris pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to examine the effect of ownership structure consisting of ownership concentration, institutional ownership, managerial ownership, and foreign ownership on Environmental, Social, and Governance (ESG) disclosure. This research is a quantitative research type. The secondary data used is obtained from the company's financial statements and sustainability reports. The population of this study are companies listed on the Indonesia Stock Exchange (IDX) in the basic materials sector during the 2021-2023 period. The research sample was selected using purposive sampling technique and obtained 86 samples. Data analysis was carried out using multiple linear regression models using STATA 17 software. Based on the test, researchers found that only institutional ownership has a positive effect on ESG disclosure, while ownership concentration, managerial ownership and foreign ownership are not proven to have an effect on ESG disclosure. This finding indicates that the presence of institutional investors in a company's ownership structure can encourage better ESG disclosure practices.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Lestari, Tri	197905072005012002

Additional Information:

Penelitian ini bertujuan untuk menguji pengaruh struktur kepemilikan yang terdiri dari konsentrasi kepemilikan, kepemilikan institusional, kepemilikan manajerial, dan kepemilikan asing terhadap pengungkapan Environmental, Social, and Governance (ESG). Penelitian ini berjenis penelitian kuantitatif. Data sekunder yang digunakan diperoleh dari laporan keuangan dan laporan keberlanjutan perusahaan. Populasi dari penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) sektor basic materials selama periode 2021–2023. Sampel penelitian dipilih dengan menggunakan teknik purposive sampling dan diperoleh sebanyak 86 sampel. Analisis data dilakukan dengan model regresi linear berganda menggunakan software STATA 17. Berdasarkan pengujian, peneliti menemukan hanya kepemilikan institusional yang berpengaruh positif terhadap pengungkapan ESG, sedangkan konsentrasi kepemilikan, kepemilikan manajerial dan kepemilikan asing tidak terbukti berpengaruh terhadap pengungkapan ESG. Temuan ini mengindikasikan bahwa keberadaan investor institusi dalam struktur kepemilikan perusahaan dapat mendorong praktik pengungkapan ESG yang lebih baik.

Uncontrolled Keywords:

ESG Disclosure, Ownership Concentration, Institutional Ownership, Managerial Ownership, Foreign Ownership Pengungkapan ESG, Konsentrasi Kepemilikan, Kepemilikan Institusional, kepemilikan Manajerial, Kepemilikan Asing

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Ira Nisrina Nur

Date Deposited:

06 Aug 2025 07:20

Last Modified:

06 Aug 2025 07:20

URI:

http://eprints.untirta.ac.id/id/eprint/51538

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