Gunawan, Maydawati Fidellia (2020) Pengaruh Kinerja Lingkungan dan Pengungkapan Laporan Keberlanjutan terhadap Akses Keuangan Perusahaan Sektor Utama dan Manufaktur. Other thesis, Institut Teknologi Sepuluh Nopember.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan dan pengungkapan laporan keberlanjutan terhadap akses keuangan perusahaan. Dalam penelitian ini, pengungkapan laporan keberlanjutan oleh perusahaan diukur dari empat komponen sebagai berikut: 1) jumlah item pengungkapan sesuai dengan pedoman GRI G4 (kuantitas); 2) kualitas pengungkapan yang mengacu pada indeks García‐Sánchez et al. (2019); 3) ada tidaknya validasi penjamin eksternal; dan 4) kualitas validasi eksternal oleh penjamin yang mengacu pada standar assurance statement (AA1000AS dan ISAE3000). Penelitian ini menggunakan keberadaaan validasi penjamin eksternal dan kualitas validasi eksternal sebagai variabel moderasi hubungan kualitas pengungkapan terhadap akses keuangan perusahaan. Populasi dalam penelitian ini adalah perusahaan sektor utama dan manufaktur yang terdaftar di Bursa Efek Indonesia dan PROPER selama periode 2013-2018.Berdasarkan kriteria purposive sampling, diperoleh 75 perusahaan sampel dengan 397 jumlah pengamatan. Metode analisis yang digunakan adalah panel data dinamis two-step system Generalized Method of Moments (GMM) dengan menggunakan STATA. Penelitian ini menemukan adanya pengaruh positif signifikan antara kinerja lingkungan dan kuantitas pengungkapan laporan keberlanjutan terhadap akses keuangan perusahaan, serta pengaruh negatif signifikan antara kualitas pengungkapan laporan keberlanjutan terhadap akses keuangan perusahaan sector utama dan manufaktur yang terdaftar di Bursa Efek Indonesia dan PROPER selama periode 2013-2018.
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This study aims to examine the effect of environmental performance and disclosure of sustainability reports on corporate financial access. In this study, the disclosure of sustainability reports is measured by four components as follows: 1) the number of disclosure items in accordance with GRI G4 guidelines (quantity); 2) the quality of disclosure that refers to the García-Sánchez et al. (2019) index; 3) whether there is external validation concerning assurance; and 4) the quality of external validation which refers to the assurance statement standards (AA1000AS and ISAE3000). This study uses the existence of external validation and quality of external validation as moderating variable in the relationship of disclosure quality to corporate financial access. The population in this study is the main sector and manufacturing companies listed on the Indonesia Stock Exchange and PROPER during the 2013-2018 period. Based on the purposive sampling criteria, 75 sample companies were obtained with 397 observations. The analytical method used is dynamic panel data two-step system Generalized Method of Moments (GMM) using STATA. This study found a significant positive effect between environmental performance and the quantity of disclosure of sustainability reports on corporate financial access, as well as a significant negative effect between the quality of disclosure on sustainability reports on financial access of key sectors and manufacturing companies listed on the Indonesia Stock Exchange and PROPER during the 2013-2018 period.
| Item Type: | Thesis (Other) |
|---|---|
| Additional Information: | RSMB 658.312 5 Gun p-1 |
| Uncontrolled Keywords: | Kinerja Lingkungan, Pengungkapan Laporan Keberlanjutan, Akses Keuangan |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG4028.V3 Valuation. Economic value H Social Sciences > HG Finance > HG4529 Investment analysis H Social Sciences > HG Finance > HG4910 Investments H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Creative Design and Digital Business (CREABIZ) > Business Management > 61205-(S1) Undergraduate Thesis |
| Depositing User: | Maydawati Fidellia Gunawan |
| Date Deposited: | 20 Mar 2025 05:58 |
| Last Modified: | 20 Mar 2025 05:58 |
| URI: | http://repository.its.ac.id/id/eprint/73326 |
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