Image of Pengaruh Profitabilitas, Tipe Industri, dan Corporate Governance Terhadap Sustainability Disclosure dan Dampaknya Terhadap Reputasi Perusahaan (Pada Perusahaan Nasional dan Internasional yang Masuk Peringkat Asia Sustainability Reporting Rating)
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Pengaruh Profitabilitas, Tipe Industri, dan Corporate Governance Terhadap Sustainability Disclosure dan Dampaknya Terhadap Reputasi Perusahaan (Pada Perusahaan Nasional dan Internasional yang Masuk Peringkat Asia Sustainability Reporting Rating)

With the presence of annual awards initiated by the National Center for Sustainability Reporting (NCSR) and the strengthening of stakeholder demands which encourage companies to provide transparent and accountable information on sustainability disclosures. Sustainability disclosure is important for national and international companies because it can have an impact on the company's image. This research aims to examine and analyze the influence of profitability, industry type and corporate governance on sustainability disclosure and its impact on company reputation (in National and International companies ranked in the Asia Sustainability Reporting Rating).
This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique uses purposive sampling. Data collection techniques using documentation techniques. Next, the data analysis technique uses path analysis with regression analysis.
The research results conclude that: (1) Profitability has a significant effect on sustainability disclosure. (2)Industry type does not significantly influence sustainability disclosure. (3)The audit committee has a significant influence on sustainability disclosure. (4)Institutional ownership has a significant effect on sustainability disclosure. (5)Profitability does not significantly influence the company's reputation. (6)Industry type does not significantly influence company reputation. (7)The audit committee does not significantly influence the company's reputation. (8)Institutional ownership does not significantly influence the company's reputation. (9)Sustainability disclosure has a significant effect on the company's reputation. (10)Sustainability disclosure is not able to significantly mediate the relationship between profitability and company reputation. (11)Sustainability disclosure is not able to significantly mediate the relationship between industry type and company reputation. (12) Sustainability disclosure is able to significantly mediate the relationship between the audit committee and the company's reputation. (13)Sustainability disclosure is able to significantly mediate the relationship between institutional ownership and company reputation.


Key words : Sustainability Disclosure, Profitability, Industry Type, Audit Committee, Institutional Ownership, Good Corporate Governance,
Company Reputation

Ketersediaan
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Perpustakaan Universitas Riau 2110246989
2110246989
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
2110246989
Penerbit
Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi Akuntansi.,
Deskripsi Fisik
-
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2110246989
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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