CD Disertasi

THE INFLUENCE OF MEDIA VISIBILITY, SOCIAL MEDIA, COMPANY’S REPUTATION ON THE DISCLOSURE OF SUSTAINABILITY REPORTING

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Purpose – This study aims to determine the influence of media visibility, social
media, and company's reputation on the disclosure of sustainability reports on
technology and health sub-sector companies listed on the Indonesia Stock Exchange
(IDX) in 2014-2022.
Design/methodology/approach - This research is a quantitative study that uses
secondary data, sourced from annual reports disclosed on IDX and the company's
website and corporate social media. The population of this study is technology and
health sub-sector companies listed on the IDX in 2014-2022. Data from this study
used 15 companies with nine years of observation using purposive sampling
techniques so that 135 samples were obtained. Data analysis techniques used in
research are classical assumption test analysis, regression test, correlation test and t
test using STATA 17 software.
Findings – The results of this study show that media visibility variables is influence
on the disclosure of sustainability reporting, social media is not influence on the
disclosure of sustainability reporting, and company's reputation is not influence on
the disclosure of sustainability reporting,.
Research Limitations/Implications - The results in this study cannot be generalized,
because the scope of this study is only limited to the technology and health subsectors.
Keywords: Media Visibility, Social Media, Company's Reputation, and
Sustainability Reporting Disclosure

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002135946

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi Dan bisnis - akuntansi., 2024

Deskripsi Fisik

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Bahasa

English

ISBN/ISSN

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Klasifikasi

2002135946

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

GUNTUR

Versi lain/terkait

Lampiran Berkas

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