PENGARUH PROPORSI DIREKSI INDEPENDEN, PROPORSI KOMISARIS INDEPENDEN, LINGKUNGAN DAN KARYAWAN TERHADAP SUSTAINABILITY REPORT PADA INDUSTRI PERBANKAN PERIODE 2013-2016

MICHAEL, MICHAEL (2019) PENGARUH PROPORSI DIREKSI INDEPENDEN, PROPORSI KOMISARIS INDEPENDEN, LINGKUNGAN DAN KARYAWAN TERHADAP SUSTAINABILITY REPORT PADA INDUSTRI PERBANKAN PERIODE 2013-2016. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.

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Abstract

Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh proporsi direksi independen, komisaris independen, lingkungan dan karyawan terhadap sustainability report pada industri Perbankan pada periode 2013-2016. Penelitian dilakukan dengan sampel 14 Perbankan yang dipilih dengan metode random sampling. Hasil penelitian ini menunjukkan bahwa semua variabel independen secara simultan dapat memprediksi sustainability report (uji F). Hasil uji t menunjukkan bahwa proporsi direksi independen, lingkungan dan karyawan tidak mempengaruhi sustainability report sedangkan proporsi komisaris independen berpengaruh signifikan negatif terhadap sustainability report. Untuk penelitian selanjutnya, disarankan untuk menggunakan pedoman yang berlaku pada masa dilakukannya penelitian agar penelitian dapat sesuai dengan kondisi aktual. The purpose of this research is to obtain empirical evidence about proportion of independent director, proportion of independent commissioner, environment and employee on the sustainability report in the banking in the period of 2010-2015. The research is conducted by taking sample of 14 banking industries using random sampling method. The result of this research shows that all the independent variables have effects on earning management simultaneously (F test). The t test shows that proportion of independent director, environmental and employee have no significant effect on earnings management, while proportion of independent commissioner has the significant negative effect sustainability report. For the further research, it is recommended to use guidelines that apply during the period of research so that research can be in accordance with the actual conditions. Keywords: Sustainability Report, GRI 4, CSR, proportion of independent director, proportion of independent commissioner, stakeholders, environmental, employee

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 05 Jan 2022 13:34
Last Modified: 05 Jan 2022 13:34
URI: http://repository.untar.ac.id/id/eprint/33428

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