Lestari, Vivi Duwi (2025) Pengaruh Good Corporate Governance, Kinerja Keuangan dan Ukuran Perusahaan Terhadap Environmental Social Governance Disclosure pada Perusahaan Subsektor Perkebunan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini meneliti pengaruh Good Corporate Governance, kinerja keuangan, dan ukuran perusahaan terhadap pengungkapan ESG pada perusahaan subsektor perkebunan yang terdaftar di Bursa Efek Indonesia. Meningkatnya fokus global pada isu keberlanjutan menjadikan ESG sebagai ukuran penting dalam menilai tanggung jawab dan akuntabilitas perusahaan, khususnya di sektor perkebunan, yang dikenal sangat sensitif terhadap lingkungan dan menghadapi tekanan regulasi dan sosial yang signifikan. Studi ini menggunakan pendekatan kuantitatif dengan desain kausal, mencakup populasi 28 perusahaan dan sampel akhir 10 perusahaan yang dipilih menggunakan purposive sampling. Data untuk penelitian ini diambil dari laporan keuangan dan laporan keberlanjutan untuk periode 2021-2024, yang kemudian dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS). Hasil menunjukkan bahwa Good Corporate Governance memiliki pengaruh negatif yang signifikan terhadap pengungkapan ESG, menunjukkan bahwa implementasi mekanisme tata kelola saat ini belum meningkatkan transparansi dalam keberlanjutan dan malah cenderung mengurangi tingkat pelaporan ESG. Kinerja keuangan juga tampaknya memiliki efek negatif yang signifikan terhadap pengungkapan ESG, dengan perusahaan yang memiliki posisi keuangan lebih baik justru menunjukkan tingkat pengungkapan keberlanjutan yang lebih rendah. Ukuran perusahaan menunjukkan dampak negatif yang signifikan, artinya perusahaan yang lebih besar di subsektor perkebunan tidak selalu menunjukkan komitmen yang lebih tinggi dalam laporan keberlanjutan mereka. Temuan ini menunjukkan bahwa faktor internal dalam perusahaan di subsektor perkebunan belum sepenuhnya berfungsi sebagai pendorong yang kuat untuk praktik pengungkapan ESG, sementara tekanan eksternal mungkin memainkan peran yang lebih signifikan.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | ESG Disclosure, Good Corporate Governance, Kinerja Keuangan, dan Ukuran Perusahaan |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200088 Vivi Duwi Lestari |
| Date Deposited: | 14 Jul 2026 02:18 |
| Last Modified: | 14 Jul 2026 02:18 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/44375 |
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