PENGARUH GOOD CORPORATE GOVERNANCE, POLITICAL CONNECTION DAN FINANCIAL PERFORMANCE TERHADAP SUSTAINABILITY REPORT DISCLOSURE (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2019-2023)

Putri, Novi Tyara (2025) PENGARUH GOOD CORPORATE GOVERNANCE, POLITICAL CONNECTION DAN FINANCIAL PERFORMANCE TERHADAP SUSTAINABILITY REPORT DISCLOSURE (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2019-2023). Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to examine the effect of good corporate governance, political connections, and company financial performance. Good corporate governance is proxied by the audit committee and independent board of commissioners, financial performance is proxied by profitability and leverage. The method used is quantitative. Data were obtained from the company's financial statements and sustainability reports separate from the annual reports of mining companies listed on the IDX in 2019-2023. Purposive sampling was used for sampling. Data were processed using SPSS 25 software and analyzed using multiple linear regression. The results showed that political connections and profitability had a positive effect, while the independent board of commissioners had a negative effect on sustainability report disclosure. The audit committee and leverage variables had no effect on sustainability report disclosure.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorHaryati, TantinaNIDN198002012021212009tantinah.ak@upnjatim.ac.id
Subjects: H Social Sciences > HG Finance
H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Novi Tyara Putri
Date Deposited: 20 Jun 2025 03:29
Last Modified: 20 Jun 2025 03:29
URI: https://repository.upnjatim.ac.id/id/eprint/38773

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