Nastiti, Ayu Murwani (2023) PERAN MEDIASI SUSTAINABILITY DISCLOSURE DALAM HUBUNGAN ANTARA CORPORATE GOVERNANCE DAN FIRM PERFORMANCE DI INDONESIA. Other thesis, STIE Bank BPD Jateng.
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Abstract
This study aims to determine the effect of sustainability disclosure mediating between corporate governance and firm performance, referring to the quantitative method that utilizes secondary data by taking data from the Indonesia Stock Exchange (IDX). The corporate governance variable uses the effectiveness of the Board and Audit Committee. The population in this study are non-financial companies listed on the Indonesia Stock Exchange in 2017-2021, with a sample of 490 samples. The analytical method in this study uses data processing software STATA 17. Based on the results of the analysis that has been carried out, it can be concluded that board effectiveness has a positive effect on firm performance, audit committee has a positive effect on firm performance, board effectiveness has a positive effect on sustainability disclosure, audit committee has a positive effect on sustainability disclosure, sustainability disclosure has a positive effect on firm performance, sustainability disclosure can mediate board effectiveness on firm performance, but sustainability disclosure can mediate audit committees on firm performance.
| Item Type: | Thesis (Other) |
|---|---|
| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh sustainability disclosure memediasi antara corporate governance dengan firm performance, mengacu pada metode kuantitatif yang memanfaatkan data sekunder dengan pengambilan data pada Bursa Efek Indonesia (BEI). Variabel corporate governance menggunakan efektivitas Dewan dan Komite Audit. Populasi dalam penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021, dengan sampel yang digunakan adalah 490 sampel. Metode analisis dalam penelitian ini menggunakan perangkat lunak pengolah data STATA 17. Berdasarkan hasil analisis yang telah dilakukan dapat disimpulkan bahwa efektifitas dewan berpengaruh positif terhadap firm performance, komite audit berpengaruh positif terhadap firm performance, efektifitas dewan berpengaruh poditif terhadap sustainability disclosure, komite audit berpengaruh positif terhadap sustainability disclosure, sustainability disclosure berpengaruh positf terhadap firm performance, sustainability disclosure dapat memediasi efektivitas dewan terhadap firm performance, namun sustainability disclosure dapat memediasi komite audit terhadap firm performance. |
| Uncontrolled Keywords: | Sustainability Disclosure, Efektivitas Dewan, Komite Audit, ROA, Tobin’s Q |
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 30 Aug 2023 01:22 |
| Last Modified: | 30 Aug 2023 01:22 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1280 |
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