PENGARUH SUSTAINABILITY REPORT TERHADAP PROFITABILITAS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI ( Studi pada perusahaan pemenang Indonesia Sustainability Report Award tahun 2015-2017)

Hiero, Fernando (2019) PENGARUH SUSTAINABILITY REPORT TERHADAP PROFITABILITAS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI ( Studi pada perusahaan pemenang Indonesia Sustainability Report Award tahun 2015-2017). Other thesis, STIE MALANGKUCECWARA.

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6. Abstrak.pdf
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7. Kata pengantar.pdf
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8. Daftar isi.pdf
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9. Daftar tabel.pdf
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10. Daftar gambar.pdf
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11. Daftar lampiran.pdf
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12. Bab I Pendahuluan.pdf
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13. Bab II Tinjauan pustaka.pdf
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14. Bab III Metode penelitian.pdf
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15. Bab IV Hasil penelitian dan pembahasan.pdf
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Abstract

vii ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh pengungkapan sustainability report terhadap profitabilitas dengan good corporate governance sebagai variabel moderasi. Variabel dependen dalam penelitian ini adalah profitabilitas dengan menggunakan ROA. Variabel independen dalam penelitian ini adalah pengungkapan sustainability report dengan menggunakan Global Reporting Index (GRI) versi 4. Variabel moderasi dalam penelitian ini adalah adalah good corporate governance dengan menggunakan proksi komisaris independen dan komite audit. Populasi dalam penelitian ini adalah seluruh perusahaan yang menjadi pemenang Indonesia Sustainability Reporting Award (ISRA) pada periode 2015-2017. Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling dan diperoleh jumlah sampel sebanyak 48 perusahaan dari 16 perusahaan. Data yang diperoleh dianalisis menggunakan teknik analisis PLS (Partial Least Square) melalui software SmartPLS versi 3.0. Hasil dari penelitian ini menunjukkan bahwa variabel pengungkapan sustainability report berpengaruh positif signifikan terhadap profitabilitas, kemudian good corporate governance berpengaruh positif signifikan terhadap profitabilitas, dan pengungkapan sustainability report berpengaruh positif signifikan terhadap profitabilitas dengan good corporate governance sebagai variabel moderasi. Kata Kunci: Sustainability Report,Good Corporate Governance, Profitabilitas, Partial Least Square (PLS), Global Reporting Initiative-G4 viii ABSTRACT This study aims to examine the effect of sustainability report disclosure on profitability with good corporate governance as a moderating variable. The dependent variable in this study is profitability by using ROA. The independent variable in this study is sustainability report disclosure using the Global Reporting Index (GRI) version 4. The moderating variable in this study is good corporate governance by using the proxy of independent commissioners and audit committees. The population in this study were all companies that were the winners of the Indonesia Sustainability Reporting Award (ISRA) in the period 2015-2017. The sample in this study was selected using a purposive sampling method and obtained a sample of 48 companies from 16 companies. The data obtained were analyzed using PLS (Partial Least Square) analysis techniques through version 3.0 SmartPLS software. The results of this study indicate that the sustainability report disclosure variable has a significant positive effect on profitability, then good corporate governance has a significant positive effect on profitability, and sustainability report disclosure has a significant positive effect on profitability with good corporate governance as a moderating variable. Keywords: Sustainability Report, Good Corporate Governance, Profitability, Partial Least Square (PLS), Global Reporting Initiative-G4

Item Type: Thesis (Other)
Uncontrolled Keywords: vii ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh pengungkapan sustainability report terhadap profitabilitas dengan good corporate governance sebagai variabel moderasi. Variabel dependen dalam penelitian ini adalah profitabilitas dengan menggunakan ROA. Variabel independen dalam penelitian ini adalah pengungkapan sustainability report dengan menggunakan Global Reporting Index (GRI) versi 4. Variabel moderasi dalam penelitian ini adalah adalah good corporate governance dengan menggunakan proksi komisaris independen dan komite audit. Populasi dalam penelitian ini adalah seluruh perusahaan yang menjadi pemenang Indonesia Sustainability Reporting Award (ISRA) pada periode 2015-2017. Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling dan diperoleh jumlah sampel sebanyak 48 perusahaan dari 16 perusahaan. Data yang diperoleh dianalisis menggunakan teknik analisis PLS (Partial Least Square) melalui software SmartPLS versi 3.0. Hasil dari penelitian ini menunjukkan bahwa variabel pengungkapan sustainability report berpengaruh positif signifikan terhadap profitabilitas, kemudian good corporate governance berpengaruh positif signifikan terhadap profitabilitas, dan pengungkapan sustainability report berpengaruh positif signifikan terhadap profitabilitas dengan good corporate governance sebagai variabel moderasi. Kata Kunci: Sustainability Report,Good Corporate Governance, Profitabilitas, Partial Least Square (PLS), Global Reporting Initiative-G4 viii ABSTRACT This study aims to examine the effect of sustainability report disclosure on profitability with good corporate governance as a moderating variable. The dependent variable in this study is profitability by using ROA. The independent variable in this study is sustainability report disclosure using the Global Reporting Index (GRI) version 4. The moderating variable in this study is good corporate governance by using the proxy of independent commissioners and audit committees. The population in this study were all companies that were the winners of the Indonesia Sustainability Reporting Award (ISRA) in the period 2015-2017. The sample in this study was selected using a purposive sampling method and obtained a sample of 48 companies from 16 companies. The data obtained were analyzed using PLS (Partial Least Square) analysis techniques through version 3.0 SmartPLS software. The results of this study indicate that the sustainability report disclosure variable has a significant positive effect on profitability, then good corporate governance has a significant positive effect on profitability, and sustainability report disclosure has a significant positive effect on profitability with good corporate governance as a moderating variable. Keywords: Sustainability Report, Good Corporate Governance, Profitability, Partial Least Square (PLS), Global Reporting Initiative-G4
Subjects: Akuntansi Keuangan > Good Corporate Governance
Sistem Informasi Akuntansi > Good Corporate Governance
Depositing User: Library STIE MCE
Date Deposited: 23 Jun 2020 03:54
Last Modified: 08 Jan 2021 03:20
URI: http://repository.stie-mce.ac.id/id/eprint/152

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