CD Skripsi
Pengaruh Profitabilitas, Leverage, Tipe Industri Dan Dewan Direksi Terhadap Pengungkapan Laporan Keberlanjutan (Studi Empiris Pada Perusahaan Manufaktur dan Pertambangan yang Terdaftar di Bursa Efek Indonesia 2019-2021)
This research aims to examine the influence of profitability, leverage, industry type and board of directors on the disclosure of sustainability reports in manufacturing and mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The population in this research is manufacturing and mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique in this research used a purposive sampling technique and a sample of 28 companies was obtained. The data analysis method used is multiple regression analysis. The results of this research show that profitability, leverage, industry type and board of directors influence the disclosure of sustainability reports. The independent variables jointly influence the disclosure of sustainable reports by 20.3%, while the remaining 79.7% is influenced by other factors or other independent variables that were not observed in this study.
Keywords: Profitability, Leverage, Industry Type, Board of Directors, Sustainability Report Disclosure
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