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PENGARUH CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL DAN ENVIRONMENTAL PERFORMANCE TERHADAP HUMAN CAPITAL DISCLOSURE DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI : Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024

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RINGKASAN

Yuyu Angreni, 2025. Program Studi Magister Ilmu Administrasi Bisnis.
Universitas Brawijaya Malang. “Pengaruh Corporate Governance, Intellectual
Capital, Dan Environmental Performance Terhadap Human Capital Disclosure
Dengan Corporate Social Responsibility Sebagai Variabel Mediasi (Studi Pada
Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode
2021-2024)”. Dosen Pembimbing Cacik Rut Damayanti, S.Sos., M.Prof.Acc,
DBA., dan Dr. Dra Zahroh Z.A, M.Si.

Tujuan penelitian ini adalah untuk menguji pengaruh Corporate
Governance, Intellectual Capital, dan Environmental Performance terhadap
Human Capital Disclosure dengan Corporate Social Responsibility sebagai
variabel mediasi pada perusahaan sektor pertambangan di Indonesia periode 2021
2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder
berupa annual report dan sustainability report. Analisis dilakukan menggunakan
PLS-SEM model formatif untuk menguji pengaruh langsung dan tidak langsung
antarvariabel. Sampel penelitian terdiri dari perusahaan pertambangan yang
mempublikasikan laporan secara konsisten selama periode penelitian.
Berdasarkan hipotesis, variabel Corporate Governance berpengaruh negatif
dan tidak signifikan terhadap Human Capital Disclosure, variabel Intellectual
Capital berpengaruh positif dan tidak signifikan terhadap Human Capital
Disclosure, dan variabel Environmental Performance berpengaruh negatif dan
tidak signifikan terhadap Human Capital Disclosure. Selanjutnya, variabel
Corporate Governance berpengaruh positif dan tidak signifikan terhadap
Corporate Social Responsibility, variabel Intellectual Capital berpengaruh negatif
dan tidak signifikan terhadap Corporate Social Responsibility, sedangkan variabel
Environmental Performance berpengaruh positif dan signifikan terhadap
Corporate Social Responsibility. Selain itu, variabel Corporate Social
Responsibility berpengaruh positif dan signifikan terhadap Human Capital
Disclosure. Untuk pengaruh tidak langsung, Corporate Social Responsibility tidak
memediasi pengaruh Corporate Governance terhadap Human Capital Disclosure
dan tidak memediasi pengaruh Intellectual Capital terhadap Human Capital
Disclosure, namun memediasi secara positif dan signifikan pengaruh
Environmental Performance terhadap Human Capital Disclosure. Perusahaan
diharapkan lebih memfokuskan upaya pada peningkatan kinerja lingkungan serta
penguatan pengungkapan CSR karena keduanya terbukti mendorong peningkatan
pengungkapan modal manusia, terutama pada industri pertambangan yang
memiliki tekanan regulasi dan tuntutan transparansi sosial yang tinggi. Penelitian
selanjutnya dapat memperluas rentang waktu, memperbesar jumlah sampel, serta
menambahkan variabel lain yang relevan.

Kata Kunci : Corporate Governance, Intellectual Capital, Environmental
Performance, Corporate Social Responsibility, Human Capital Disclosure.

SUMMARY

Yuyu Angreni, 2025. Master of Business Administration Program. Faculty of
Administrative Sciences, Brawijaya University Malang. “The Effect of Corporate
Governance, Intellectual Capital, and Environmental Performance on Human
Capital Disclosure with Corporate Social Responsibility as a Mediating
Variable (A Study of Mining Sector Companies Listed on the Indonesia Stock
Exchange for the 2021-2024)”. Supervisor Cacik Rut Damayanti, S.Sos.,
M.Prof.Acc, DBA., and Dr. Dra Zahroh Z.A, M.Si.

The purpose of this study is to examine the effects of Corporate
Governance, Intellectual Capital, and Environmental Performance on Human
Capital Disclosure, with Corporate Social Responsibility as a mediating variable,
in mining sector companies in Indonesia for the 2021-2024 period. This study
employs a quantitative approach using secondary data from annual reports and
sustainability reports. The analysis applies formative-model PLS-SEM to test both
direct and indirect effects among variables. The sample consists of mining
companies that consistently published reports throughout the study period.
Based on the hypotheses, Corporate Governance has a negative and
insignificant effect on Human Capital Disclosure, Intellectual Capital has a positive
and insignificant effect on Human Capital Disclosure, and Environmental
Performance has a negative and insignificant effect on Human Capital Disclosure.
Furthermore, Corporate Governance has a positive and insignificant effect on
Corporate Social Responsibility, Intellectual Capital has a negative and
insignificant effect on Corporate Social Responsibility, while Environmental
Performance has a positive and significant effect on Corporate Social
Responsibility. In addition, Corporate Social Responsibility has a positive and
significant effect on Human Capital Disclosure. Regarding indirect effects,
Corporate Social Responsibility does not mediate the effect of Corporate
Governance on Human Capital Disclosure and does not mediate the effect of
Intellectual Capital on Human Capital Disclosure; however, it positively and
significantly mediates the effect of Environmental Performance on Human Capital
Disclosure. Companies are therefore expected to place greater emphasis on
improving environmental performance and strengthening CSR disclosure, as both
have been shown to encourage greater human capital disclosure, particularly in the
mining industry which faces high regulatory pressure and social transparency
demands. Future research may extend the time horizon, increase sample size, and
incorporate other relevant variables.

Keywords : Corporate Governance, Intellectual Capital, Environmental
Performance, Corporate Social Responsibility, Human Capital Disclosure.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

TES 658,4 ANG p 2025 K1

Penerbit

Malang : Program Magister Ilmu Administrasi Bisnis Fakultas Ilmu Administrasi Universitas Brawijaya Malang., 2025

Deskripsi Fisik

xxiv, 348 Halaman ; Ilus : 29,5 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

658,4

Tipe Isi

text

Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Corporate Governance
Corporate Social Responsibility
Intellectual Capital
Tesis / Thesis
Environmental Performance
Human Capital Disclosure

Info Detail Spesifik

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Pernyataan Tanggungjawab

Yuyu Angreni

Versi lain/terkait

Lampiran Berkas

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