CD Skripsi

Pengaruh Profitabilitas, Dewan Komisaris Independen, Foreign Ownership, Dan Green Accounting Terhadap Pengungkapan Sustainability Reporting (Studi Empiris Pada Perusahaan Lq45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022)

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ABSTRAK
This research aims to test and analyze the influence of profitability, independent board of commissioners, foreign ownership, and green accounting on sustainability reporting disclosures in LQ45 companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research method is a quantitative research method using secondary data in the form of annual reports and sustainability reports of LQ45 companies listed on the Indonesia Stock Exchange obtained via the website www.idx.co.id and the websites of each company. The population in this research is all LQ45 companies listed on the Indonesia Stock Exchange in 2018-2022, totaling 71 companies. The sample selection in this research used the purposive sampling method. The sample selected in this research was 37 companies selected based on predetermined criteria for a period of 5 years so that a total of 185 data were obtained. The data analysis method used in this research is WarpPLS 8.0. The research results show that profitability has an effect on sustainability reporting disclosure with a significance level of 0.020 0.05. Green Accounting influences sustainability reporting disclosure with a significance level of 0.001 < 0.05.
Keywords: Sustainability Reporting, Profitability, Independent Board of Commissioners, Foreign Ownership, and Green Accounting.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112909

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112909

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Vina

Versi lain/terkait

Lampiran Berkas

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