CD Skripsi

Pengaruh Slack Resources Dan Struktur Kepemilikan Terhadap Kualitas Pengungkapan Sustainability Reporting Dengan Ukuran Perusahaan Dan Profitabilitas Sebagai Variabel Kontrol (Studi Pada Perusahaan Yang Tercatat Di Bursa Efek Indonesia Tahun 2017-2020)

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ABSTRACT
This study aims to examine the effect of slack resources, public ownership,
and foreign ownership on the quality of sustainability report disclosure on the
Indonesia Stock Exchange for the period 2017-2020.
The population in this study are companies listed on the Indonesia Stock
Exchange for the period 2017-2020. The sampling technique in this study used
purposive sampling technique and obtained a sample of 18 companies. Analysis of
the data used is multiple linear regression.
The results of this study indicate that public ownership has a positive
influence on the quality of the sustainability report, while foreign ownership has a
negative effect on the quality of the sustainability report, and slack resources have
no effect on the quality of the sustainability report. From the value of the
influence of the coefficient of determination test (R2) by these three variables
together, it gives an effect of 44.9% on the quality of the sustainability report
while the remaining 55.1% is influenced by other variables outside of the
variables studied in this study.
Keywords : Sustainability Report, Slack Resources, Public Ownership, and
Foreign Ownership.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0181)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis– Akuntansi., 2021

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0181)

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

Daus

Versi lain/terkait

Lampiran Berkas

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