PENGARUH DIREKSI DAN KOMISARIS INDEPENDEN TERHADAP SUSTAINABILITY REPORT DIMODERASI OLEH KESEHATAN BANK (STUDI PADA SEKTOR KEUANGAN LISTED BEI TAHUN 2021-2023)

ULFAH, NEYLA (2025) PENGARUH DIREKSI DAN KOMISARIS INDEPENDEN TERHADAP SUSTAINABILITY REPORT DIMODERASI OLEH KESEHATAN BANK (STUDI PADA SEKTOR KEUANGAN LISTED BEI TAHUN 2021-2023). Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

	Text NEYLA ULFAH_7774230004_CP.pdf Restricted to Registered users only Download (13MB)
	Text NEYLA ULFAH_7774230004_FULLTEXT.pdf Restricted to Registered users only Download (1MB)
	Text NEYLA ULFAH_7774230004_01.pdf Restricted to Registered users only Download (812kB)
	Text NEYLA ULFAH_7774230004_02.pdf Restricted to Registered users only Download (495kB)
	Text NEYLA ULFAH_7774230004_03.pdf Restricted to Registered users only Download (414kB)
	Text NEYLA ULFAH_7774230004_04.pdf Restricted to Registered users only Download (512kB)
	Text NEYLA ULFAH_7774230004_05.pdf Restricted to Registered users only Download (283kB)
	Text NEYLA ULFAH_7774230004_REF.pdf Restricted to Registered users only Download (244kB)

Abstract

This study purpose to analyze the influence of the board of directors as measured by the number of directors and independent commissioners as measured by the proportion of independent commissioners on the sustainability report moderated by bank health as proxied by the CAR ratio. The research used is quantitative descriptive. The objects of the research used are financial sector companies listed on the IDX in the period 2021-2023. The sampling technique was carried out by purposive sampling and 72 companies were selected for 3 years, so that 216 observation data were obtained. Data analysis used panel data and processed with STATA software version 14.2. The results of the study showed that the number of directors had a significant positive effect on the sustainability report while the proportion of independent commissioners did not have a significant negative effect. Then, the CAR ratio has a positive and significant impact on the sustainability report

Item Type:

Thesis (Master)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Muchlish, MUNAWAR	197509092005011002
Thesis advisor	Yulianto, Agus Sholikhan	197507222006041004

Additional Information:

Penelitian ini bertujuan untuk menganalisis pengaruh direksi yang diukur dari jumlah direksi dan komisaris independen diukur oleh proporsi komisaris independen terhadap sustainability report dimoderasi oleh kesehatan bank yang di proksikan dengan rasio CAR. Penelitian yang digunakan adalah deskriptif kuantitatif. Objek penelitian yang digunakan adalah perusahaan sektor keuangan yang terdaftar di BEI pada periode 2021-2023. Teknik penarikan sampel dilakukan dengan purposive sampling dan terpilih 72 perusahaan selama 3 tahun, sehingga diperoleh 216 data observasi. Analisis data menggunakan data panel dan diolah dengan software STATA versi 14.2. Hasil penelitian menunjukkan bahwa jumlah direksi berpengaruh positif signifikan terhadap sustainability report sedangkan proporsi komisaris independen tidak berpengaruh negatif signifikan. Kemudian, rasio CAR memberikan dampak positif dan signifikan terhadap sustainability report

Uncontrolled Keywords:

Sustainability Report, Board of Directors Size, Independent Commissioners, CAR. Sustainability Report, Ukuran Direksi, Komisaris independen, CAR

Subjects:

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

Divisions:

05-Fakultas Ekonomi dan Bisnis
08 Pascasarjana > 62101-Magister Akuntansi

Depositing User:

NEYLA ULFAH

Date Deposited:

06 Oct 2025 05:51

Last Modified:

06 Oct 2025 05:51

URI:

http://eprints.untirta.ac.id/id/eprint/55112

Actions (login required)

View Item

Search for collections on EPrints Repository UNTIRTA