Maulani, Nadhifatul Nur (2026) Pengaruh Kepemilikan Institusional, Kinerja Lingkungan, dan Intellectual capital terhadap Pengungkapan Sustainability Report pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effect of institutional ownership, environmental performance, and intellectual capital on sustainability report disclosure in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. Sustainability report disclosure is an important indicator in assessing corporate transparency toward sustainable development principles in line with the Sustainable Development Goals (SDGs) and the provisions of POJK No. 51/POJK.03/2017. The assessment of sustainability report disclosure in this study refers to the GRI Standards 2021, which consist of 117 economic, environmental, and social indicators. This study employs a quantitative approach using panel data regression analysis. The research sample comprises 14 mining companies selected through purposive sampling over the observation period from 2021 to 2024. Data were obtained from annual reports, sustainability reports, PROPER documents published by the Ministry of Environment and Forestry (KLHK), and the GRI Standards 2021 indicator documents. Based on the results of the Chow test, Hausman test, and Lagrange Multiplier (LM) test, the Fixed Effect Model (FEM) was selected as the best model, with robust standard errors applied to address autocorrelation issues. The results indicate that institutional ownership and environmental performance have a positive and significant effect on sustainability report disclosure, while intellectual capital has a negative and significant effect. Simultaneously, all three variables significantly affect sustainability report disclosure. These findings suggest that corporate decisions regarding sustainability report disclosure are influenced by the level of institutional ownership, environmental performance, and the effectiveness of intellectual capital management. Keywords: institutional ownership, environmental performance, intellectual capital, sustainability report
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Nadhifatul Nur Maulani | ||||||||
| Date Deposited: | 20 Jan 2026 06:56 | ||||||||
| Last Modified: | 20 Jan 2026 06:56 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/48747 |
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