POLITICAL CONNECTION DAN PENGUNGKAPAN AIR DI INDONESIA
Abstract
Penelitian ini bertujuan menguji pengaruh political connection terhadap pengungkapan air perusahaan Badan Usaha Milik Negara (BUMN) dan Non-BUMN di Indonesia. Metode yang digunakan yaitu analisis regresi berganda, sampel 198 data annual report di perusahaan sektor Miscellaneous Industry, Basic Industry, Customer Goods Industry, Agriculture dan Mining yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 dengan teknik purposive sampling. Penelitian ini membuktikan bahwa political connection berpengaruh positif terhadap pengungkapan air perusahaan BUMN sedangkan Non-BUMN tidak berpengaruh. Dewan komisaris lebih banyak terlibat political connection dibandingkan direksi. Hasil penelitian ini dapat memberikan acuan bagi pemerintah dalam penyusunan kebijakan pengungkapan air oleh perusahaan publik di Indonesia. Hal ini terkait dengan rencana penerapan sustainability reporting yang menjadi wajib pada tahun 2020.
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DOI: https://doi.org/10.30591/monex.v10i1.2193
DOI (PDF): https://doi.org/10.30591/monex.v10i1.2193.g1331
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