Afissunani, Shinti (2023) PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN GREEN BANKING (Studi Kasus Bank Yang Terdaftar Pada SRI-KEHATI Index Tahun 2020-2022). Other thesis, STIE Bank Bpd Jateng.
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Abstract
The purpose of this research is to analyze the influence of corporate governance (board of commissioners, independent commissioners, and audit committee) on green banking disclosure. This study utilizes secondary data in the form of semi-annual reports from 30 banks, employing quatitative method. The population of this research consists of banking institutions listed in the SRI-KEHATI Index for the years 2020-2022. The research includes a sample of 5 banks obtained using saturated sampling method. The Green Banking Disclosure Index is assessed using content analysis. The casual relationship between corporate governance (board of commissioners, independent commissioners, and audit committee) and green banking recognition is tested using multiple linear regression analysis. The results of this research indicate a trend in green banking disclosure during the observation period. The research shows a significant influence of the audit committee on green banking disclosure, but the presence of the board of commissioners and independent commissioners does not have an influence on green banking recognition.
| Item Type: | Thesis (Other) |
|---|---|
| Additional Information: | Tujuan penelitian ini adalah menganalisis pengaruh corporate governance (dewan komisaris, dewan komisaris indepnden, dan komite audit) terhadap pengungkapan green banking. Penelitian ini menggunakan data sekunder berupa laporan semi tahunan 30 perbankan dengan menggunakan metode kuantitatif. Populasi penelitian ini yaitu perbankan yang terdaftar dalam SRI-KEHATI Index tahun 2020 – 2022. Penelitian ini memiliki 5 sampel perbankan yang diperoleh menggunakan metode sampling jenuh. Metode yang digunakan untuk menilai Green Banking Disclosure Index (GDBI) yaitu menggunakan analisis konten. Hubungan kausalitas antara Corporate Governance (dewan komisaris, dewan komisaris indepnden, dan komite audit) dengan pengungkapan green banking diuji menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukan adanya tren dalam pengungkapan green banking selama periode pengamatan. Penelitian ini menunjukan adanya pengaruh yang signifikan komite audit terhadap pengungkapan green banking, namun keberadaan dewan komisaris dan dewan komisaris independen tidak memiliki pengaruh terhadap pengungkapan green banking. |
| Uncontrolled Keywords: | Corporate governance Influence, Board of Commissioners, Independent Commissioners, Audit Committee, Green Banking Recognition |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 11 Sep 2023 02:26 |
| Last Modified: | 11 Sep 2023 02:26 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1506 |
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