CD Skripsi

Pengaruh Ukuran Perusahaan, Profitabilitas, Sensitivitas Industri Dan Analyst Coverage Terhadap Pengungkapan Sustainability Report (Studi Empiris Perusahaan Perkebunan, Pertambangan Dan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020)

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ABSTRACT This study aims to analyze and provide empirical evidence regarding the effect of firm size, profitability, industry sensitivity, and analyst coverage on sustainability report disclosure. Sustainability reports are measured using the Sustainability Report Index Disclosure. This study uses secondary data and the population in this study are plantation, mining, and manufacturing companies listed on the Indonesian stock exchange, totaling 243 companies. The sample was selected using purposive sampling method. Based on the purposive sampling method, the sample obtained in the study was 18 companies. The analytical method used in this study is multiple linear regression analysis with the analysis of (SPSS) version 25.0. The results of this study indicate that the size of the company has no effect on the disclosure of the sustainability report. Meanwhile, profitability, industry sensitivity and analyst coverage affect the disclosure of the sustainability report. Keywords: company size, profitability, industry sensitivity, analyst coverage, disclosure of sustainability report

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802123826

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802123826

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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