CD Skripsi
The Effect Of Employee, Government, Creditor And Competitor On Disclosure Of Sustainability Reporting In Indonesia (Empirical Study Of Manufacturing, Mining And Agriculture Companies Listed On The Indonesia Stock Exchange)
ABSTRACT
This study aims to examine the influence of employees, government, creditors and competitors on the disclosure of sustainability reports on manufacturing, mining and agricultural companies listed on the Indonesia Stock Exchange for the period
2018-2020.
The population in this study are manufacturing, mining and agricultural companies listed on the Indonesia Stock Exchange for the period 2018-2020. Sampling techniques in this study using purposive sampling techniques and samples obtained as many as 34 companies. The data analysis method used is multiple regression analysis.
The results of this study showed that employees and the government have an effect on the disclosure of sustainability reports, while creditors and competitors have no effect on the disclosure of sustainability reports.
Keywords: Disclosure of Sustainability Report, Environment
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