@thesis{thesis, author={Anissa Jessica and Plesley Irene Monica and See Benedictus Daniel P.}, title ={Pengaruh corporate governance terhadap kecenderungan pelaporan sustainability report = The effect of corporate governance on the probability of sustainability reporting}, year={2019}, url={http://repository.uph.edu/7866/}, abstract={Penelitian ini bertujuan untuk menginvestigasi asosiasi corporate governance dan pelaporan sustainability report. Analisis logistic binary digunakan pada perusahaan industri jasa yang terdaftar di BEI pada tahun 2018 untuk mengamati hubungan kecenderungan pelaporan sustainability report dan berbagai faktor yang berhubungan dengan corporate governance, termasuk kapasitas direksi, kapasitas komisaris, kapasitas komite audit, dan independensi direksi. Hasil penelitian menunjukkan ada beberapa asosiasi signifikan antara corporate governance dan kecenderungan pelaporan sustainability report. Utamanya ada pada kapasitas direksi, dimana perusahaan dengan jumlah anggota direksi dan frekuensi rapat direksi yang lebih tinggi memiliki kecenderungan yang lebih tinggi untuk melaporkan sustainability report. Lalu pada kapasitas komite audit, dimana perusahaan dengan frekuensi rapat komite audit yang lebih tinggi memiliki kecenderungan yang lebih tinggi untuk melaporkan sustainability report. Penelitian ini menambahkan informasi mengenai corporate governance dan sustainability report. Selain itu, penelitian ini juga menyediakan bukti empiris dan saran yang dapat digunakan oleh pembuat regulasi di Indonesia mengenai bagaimana kecenderungan pelaporan sustainability report dapat ditingkatkan melalui peningkatan kualitas corporate governance suatu perusahaan / This study aims to investigate the association between corporate governance and sustainability report. We use binary logistic analysis in service industry companies listed on the IDX in 2018 to observe the relations between probability of the sustainability reporting and various factors related to corporate governance, including the capacity of the directors, the capacity of the commissioner, the capacity of the audit committees, and the independence of the directors. The result shows that there were significant between some of the corporate governance factors and the probability of reporting the sustainability report. Particularly in the capacity of the directors, where companies with higher number of board members and the frequency of board meetings have a higher probability of reporting sustainability reports. Then, the capacity of the audit committee, where companies with higher frequency of committee meetings have a higher probability to report the sustainability reporting. This study adds information about corporate governance and sustainability reports. In addition, this study also provides empirical evidence and also provide suggestions that can be used by regulators in Indonesia on how the probability to report the sustainability reporting can be improved by enhancing the quality of corporate governance in the companies.} }