CD Skripsi

Pengaruh Ukuran Perusahaan, Tekanan Pemegang Saham, Leverage, Dan Komisaris Independen Terhadap Pengungkapan Keberlanjutan (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclical Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023)

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ABSTRACT
This research aims to determine the effect of company size, shareholder pressure,
leverage, independent board of commissioners on the sustainability disclosure. The
population in this study are all non-cyclical consumer sector companies listed on the
Indonesia Stock Exchange for the period 2021-2023. The sample in this study
amounted to 31 companies studied for 3 years, so that the total sample amounted to
93. Sampling in this study used a purposive sampling method, while the data processing
method used in this study was multiple linear regression analysis using SPSS version
25 software to process the data. The results of this study indicate that the company size
variable affects on the sustainability disclosure. Shareholder pressure has no effect on
the sustainability disclosure. Leverage variable affectcs on the sustainability
disclosure. The independent commissioners has no effect on the sustainability
disclosure.
Keywords: Company Size, Shareholder Pressure, Leverage, Independent
Commissioners, Sustainability Disclosure

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102134704

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102134704

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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