CORPORATE GOVERNANCE, STAKEHOLDER POWER DAN KOMITE AUDIT

Geavanesa Octoviany Octoviany

Abstract


Sebuah perusahaan diharapkan dapat juga memenuhi kebutuhan para pemangku kepentingan perusahaan tersebut. Untuk itulah sebuah perusahaan diharapkan memiliki laporan keberlanjutan sehingga dapat dijadikan pilihan untuk pengambilan keputusan para pemangku kepentingan dan ilmu pengetahuan bagi khalayak umum. Penelitian ini bertujuan untuk memberikan informasi bahwa sustainability reporting memang diperlukan untuk dapat memenuhi kebutuhan informasi pihak internal dan eksternal karena informasi keuangan saja tidaklah cukup sebagai bahan referensi dan pengambilan keputusan. Sampel yang digunakan adalah 33 perusahaan per tahun selama periode 2014–2018. Hasil dari penelitian ini menunjukkan bahwa jumlah karyawan dan persentase kepemilikan saham terbesar yang termasuk dalam stakeholder power dalam perusahaan berpengaruh positif terhadap sustainability reporting, sedangkan variabel board governance tidak terbukti berpengaruh terhadap sustainability reporting. Hasil selanjutnya menunjukkan bahwa komite audit tidak berhasil memoderasi pengaruh board governance dan stakeholder power terhadap sustainability reporting.


Keywords


board governance, stakeholder power, sustainability reporting, komite audit

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DOI: http://dx.doi.org/10.25105/jmat.v7i2.7574

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