AMANDA, TASYA (2025) DETERMINAN DAN KONSEKUENSI SUSTAINABILITY REPORT (Studi Empiris pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Periode 2021–2024). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to analyse the influence of board-level governance attributes and corporate ownership structure on sustainability reports and to analyse the implications of sustainability reports on firm value. The research approach used is quantitative with secondary data obtained from the official website of the Indonesia Stock Exchange and the websites of energy sector companies for the period 2021–2024. The research sample consists of 53 companies selected using purposive sampling. The results show that board size and the existence of a sustainability committee have a positive effect on sustainability reports, while board independence and gender diversity have no significant effect. Institutional ownership has a negative effect, while public ownership has a positive effect on sustainability reports. However, sustainability reports have no significant effect on firm value. These findings indicate that public ownership and internal governance factors, including board size and sustainability committees enhance sustainability disclosure, but such disclosure has not been proven to significantly influence firm value.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisis pengaruh atribut board-level governance dan struktur kepemilikan perusahaan terhadap sustainability report serta menganalisis implikasi sustainability report terhadap nilai perusahaan. Metode penelitian yang digunakan adalah kuantitatif dengan data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia dan situs perusahaan sektor energi periode 2021–2024. Sampel penelitian terdiri dari 53 perusahaan yang dipilih menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa ukuran dewan dan keberadaan komite sustainability berpengaruh positif terhadap sustainability report, sementara independensi dewan dan keberagaman gender tidak berpengaruh signifikan. Kepemilikan institusional berpengaruh negatif, sedangkan kepemilikan publik berpengaruh positif terhadap sustainability report. Namun, sustainability report tidak berpengaruh signifikan terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa kepemilikan publik serta faktor internal tata kelola yaitu ukuran dewan dan komite sustainability mendorong pengungkapan keberlanjutan, namun pengungkapan tersebut belum terbukti memberikan pengaruh signifikan terhadap nilai perusahaan. | |||||||||
| Uncontrolled Keywords: | Board Characteristics, Firm Value, Ownership Structure, Stakeholder Theory Karakteristik Dewan, Nilai Perusahaan, Struktur Kepemilikan, Sustainability Report, Teori Stakeholder, | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Tasya Amanda | |||||||||
| Date Deposited: | 13 Nov 2025 02:47 | |||||||||
| Last Modified: | 13 Nov 2025 02:47 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/55939 |
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