Image of Pengaruh Advertisement Intensity, Nature Of Industry, Dan Listing Category Of A Company Terhadap Sustainability Report Disclosure Dengan Intellectual Capital Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bei Periode 2016-2018)
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Pengaruh Advertisement Intensity, Nature Of Industry, Dan Listing Category Of A Company Terhadap Sustainability Report Disclosure Dengan Intellectual Capital Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bei Periode 2016-2018)

This study aims to prove the factors that affect the sustainability report
disclosure. The factors tested in this study are advertisement intensity, nature of
industry, listing category of a company, and intellectual capital as moderating
variables. The population in this study are all companies listed on the IDX for the
2016-2018 period. This study uses the method of collecting documentation data
obtained from data tracing through electronic media, the annual report data and
the company’s sustainability report which are sampled. The total sample in this
study were 37 companies with the sampling technique, namely purposive
sampling. Data analysis was used using multiple linear regression processed with
the help of SPSS version 21. The results show that advertisement intensity and
nature of industry affect the sustainability report disclosure. Meanwhile, listing
category of a company has no effect on the sustainability report disclosure.
Meanwhile, intellectual capital can moderated the effect of the advertisement
intensity relationship on the sustainability report disclosure. The influence of the
independent variable to describe the dependent variable and the moderating
variable that affects the independent variable on the dependent variable is 32,8%
while the remaining 67,2% is influenced by other variables.
Keywords: Sustainability Report Disclosure, Advertisement Intensity, Nature of
Industry, Listing Category of a Company, Intellectual Capital.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0228)
02 03. 120 (0228)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0228)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 120 (0228)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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