Priani Putri, Hanifa (2024) ANALISIS FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Yang Terdaftar Di Indeks Saham Syariah Indonesia Periode 2018-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text (SKRIPSI)
Hanifa Priani Putri_5554200034_Fulltext.pdf Restricted to Registered users only Download (2MB) | Request a copy |
|
Text (SKRIPSI)
Hanifa Priani Putri_5554200034_02.pdf Restricted to Registered users only Download (579kB) | Request a copy |
|
Text (SKRIPSI)
Hanifa Priani Putri_5554200034_03.pdf Restricted to Registered users only Download (478kB) | Request a copy |
|
Text (SKRIPSI)
Hanifa Priani Putri_5554200034_04.pdf Restricted to Registered users only Download (466kB) | Request a copy |
|
Text (SKRIPSI)
Hanifa Priani Putri_5554200034_05.pdf Restricted to Registered users only Download (9kB) | Request a copy |
|
Text (SKRIPSI)
Hanifa Priani Putri_5554200034_Ref.pdf Restricted to Registered users only Download (181kB) | Request a copy |
|
Text (SKRIPSI)
Hanifa Priani Putri_5554200034_Lamp.pdf Restricted to Registered users only Download (63kB) | Request a copy |
|
Text
Hanifa Priani Putri_5554200034_01.pdf Restricted to Registered users only Download (2MB) | Request a copy |
Abstract
Sustainability reports are an important tool for companies to demonstrate their responsibility towards sustainability, which includes economic performance, environmental performance and social performance. This is a global concern and in accordance with government commitments in the SDGs that encourage companies to integrate sustainability information in their reporting. In an era of fierce competition, sustainability reports are able to increase company transparency and credibility. This study aims to analyse Islamic Corporate Governance variables and Company Characteristics including Profitability, Leverage, Company Size, and Company Age in influencing Sustainability Report Disclosure. The research method used uses quantitative research. The population in this study are all companies listed on the Indonesian Sharia Stock Index for the 2018-2022 Period. The data used in this study is panel data from 14 selected sample companies, with a total sample size of 70. The results showed that Islamic Corporate Governance, Profitability, Leverage, Company Size, and Company Age have a significant effect on Sustainability Report Disclosure based on the F test. Partially, Islamic Corporate Governance and Company Age have a positive and significant effect on Sustainability Report Disclosure. While Profitability, Leverage, and Company Size have no effect on Sustainability Report Disclosure. The implication of the results of this study is the importance of implementing strong sharia-based corporate governance as a strategy to improve sustainability transparency and accountability. In addition, companies with more mature age tend to have better capacity in preparing Sustainability Report Disclosure. These results also underline that sustainability report disclosure is not only determined by financial performance or company scale, so collaborative efforts between regulators, companies, and stakeholders are needed to improve the quality of sustainability report disclosure in all types of companies.
| Item Type: | Thesis (S1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Sustainability report merupakan alat penting bagi perusahaan untuk menunjukkan tanggung jawabnya terhadap keberlanjutan, yang mencakup kinerja ekonomi, kinerja lingkungan, dan kinerja sosial. Hal ini menjadi perhatian global dan sesuai dengan komitmen pemerintah dalam SDGs yang mendorong perusahaan untuk mengintegrasikan informasi keberlanjutan dalam pelaporan mereka. Dalam era persaingan ketat, laporan keberlanjutan mampu meningkatkan transparansi dan kredibilitas perusahaan. Penelitian ini bertujuan untuk menganalisa variabel Islamic Corporate Governance dan Karakteristik Perusahaan meliputi Profitabilitas, Leverage, Ukuran Perusahaan, dan Umur Perusahaan dalam mempengaruhi Pengungkapan Sustainability Report. Metode penelitian yang digunakan menggunakan jenis penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Indeks Saham Syariah Indonesia Periode 2018-2022. Data yang digunakan dalam penelitian ini adalah data panel dari 14 sampel perusahaan yang terpilih, dengan total sampel berjumlah 70. Hasil penelitian menunjukkan bahwa Islamic Corporate Governance, Profitabilitas, Leverage, Ukuran Perusahaan, dan Umur Perusahaan berpengaruh signfikan terhadap Pengungkapan Sustainability Report berdasarkan uji F. Secara parsial, Islamic Corporate Governance dan Umur Perusahaan berpengaruh positif dan signifikan terhadap Pengungkapan Sustainability Report. Sedangkan Profitabilitas, Leverage, dan Ukuran Perusahaan tidak berpengaruh terhadap Pengungkapan Sustainability Report. Implikasi dari hasil penelitian ini adalah pentingnya penerapan tata kelola perusahaan berbasis syariah yang kuat sebagai strategi untuk meningkatkan transparansi dan akuntabilitas keberlanjutan. Selain itu, perusahaan dengan usia lebih matang cenderung memiliki kapasitas yang lebih baik dalam menyusun Pengungkapan Sustainability Report. Hasil ini juga menggarisbawahi bahwa Pengungkapan Sustainability Report tidak hanya ditentukan oleh kinerja keuangan atau skala perusahaan, sehingga diperlukan upaya kolaboratif antara regulator, perusahaan, dan pemangku kepentingan untuk meningkatkan kualitas Pengungkapan Sustainability Report pada semua jenis perusahaan. | |||||||||
| Uncontrolled Keywords: | Indonesian Sharia Stock Index, Islamic Corporate Social Governance, Company Characteristics, Sustainability Report. Indeks Saham Syariah Indonesia, Islamic Corporate Social Governance, Karakteristik Perusahaan, Sustainability Report | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HJ Public Finance |
|||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > Program Sarjana Ekonomi Syariah 05-Fakultas Ekonomi dan Bisnis |
|||||||||
| Depositing User: | Mrs Hanifa Priani Putri | |||||||||
| Date Deposited: | 20 Feb 2025 04:57 | |||||||||
| Last Modified: | 20 Feb 2025 04:57 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/46917 |
Actions (login required)
 |
View Item |