CD Skripsi

Pengaruh Profitabilitas, Aktivitas Perusahaan, Tipe Industri Terhadap Pengungkapan Sustainability Report Dengan Kepemilikan Institusional Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Pertambangan dan Manufaktur yang terdaftar di BEI Tahun 2020-2022)

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This research aims to determine the effect of profitability, company activities, industry type on the disclosure of sustainability reports with institutional ownership as a moderator. This research was conducted on mining and manufacturing companies listed on the IDX in 2020-2022. The sampling technique uses a purposive sampling method, the data collection used is documentation. The sample in this research consisted of 33 companies with 99 observational data. The data analysis technique used is Moderated Regression Analysis (MRA). Data analysis in this research uses SPSS version 26 software. Based on the research results, it shows that profitability influences sustainability report disclosures. Company activities influence sustainability report disclosures. Industry type has no effect on sustainability report disclosure. Institutional ownership can moderate the influence of profitability and company activities on Sustainability report disclosures. However, institutional ownership cannot moderate the influence of industry type on sustainability report disclosure.
Keywords: Profitability, Company Activities, Industry Type, Institutional Ownership, Sustainability report

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002110958

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002110958

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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