Firmansyah, Surya (2025) Pengaruh Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Laporan Keberlanjutan Dengan Manajemen Laba Sebagai Variabel Intervening (Studi Pada Perusahaan Kategori Energi Yang Terdaftar Di BEI Tahun 2021-2023). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and analyze the effect of institutional ownership and managerial ownership on corporate sustainability reporting, with earnings management as a mediating variable. Specifically, the research investigates the direct relationship between ownership structure and sustainability reporting, as well as the indirect effect through earnings management practices. The study is motivated by the importance of sustainability as a long-term corporate strategy and the significant role of ownership structure in determining the quality and transparency of sustainability disclosures. The research employs a quantitative approach with data analysis conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) via the SmartPLS software. The evaluation process consists of two stages: the outer model analysis to assess construct validity and reliability, and the inner model analysis to test the structural relationships among latent variables. In addition, hypothesis testing is performed using the bootstrapping method to identify the significance of both direct and indirect effects between variables. The results indicate that institutional ownership does not have a direct effect on sustainability reporting but has a positive influence on earnings management, which in turn positively affects sustainability reporting—though the mediating effect is only marginally significant. On the other hand, managerial ownership has a negative effect on sustainability reporting and a positive effect on earnings management, with the mediating role of earnings management also approaching significance. These findings support Agency Theory, suggesting that conflicts of interest between owners and managers can drive earnings manipulation, which ultimately influences sustainability reporting strategies. In this context, sustainability reports may not fully reflect ethical commitments but can serve as strategic tools to shape shareholder perceptions. Keywords: Institutional Ownership, Managerial Ownership, Sustainability Reporting, Earnings Management.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Surya Firmansyah | ||||||||
| Date Deposited: | 20 Jun 2025 01:45 | ||||||||
| Last Modified: | 20 Jun 2025 01:45 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/38660 |
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