Image of Pengaruh Komisaris Independen, Kepemilikan Pemerintah Dan Aktivitas Perusahaan Terhadap Pengungkapan Laporan Keberlanjutan ( Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020 – 2022 )
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Pengaruh Komisaris Independen, Kepemilikan Pemerintah Dan Aktivitas Perusahaan Terhadap Pengungkapan Laporan Keberlanjutan ( Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020 – 2022 )

Sustainability reporting is the practice of measuring, disclosing and accountability efforts for organizational performance in achieving sustainable development goals to stakeholders, both internal and external. On this basis, this research is based on the understanding that sustainability reporting is a form of business responsibility that is oriented towards fulfilling public expectations regarding the existence of a business in the hope that the company will gain legitimacy from the public.
This research aims to determine the influence of independent commissioners, government ownership and company activities on the disclosure of sustainability reports. This research was conducted on state-owned companies listed on the IDX in 2020-2022. The sampling technique uses a purposive sampling method, the data collection used is documentation. The sample in this research was 19 companies with 57 observation data. The independent variables used were independent commissioners, government ownership and company activities. The dependent variable in the research is disclosure of sustainability reports. Based on the research results, it shows that independent commissioners have no effect on disclosure of sustainability reports, government ownership has no effect on disclosure of sustainability reports. And company activities influence the disclosure of sustainability reports.

Keywords: Independent commissioner, Government ownership Company activities, Sustainability report

Ketersediaan
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Perpustakaan Universitas Riau 2002110023
2002110023
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
2002110023
Penerbit
Pekanbaru : Univerisitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002110023
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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