CD Skripsi

The Influence Of Ownership Structure On The Sustainability Reporting Quality In Indonesia

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ABSTRACT
This study aims to examine the influence of ownership structure, namely
foreign ownership, public ownership, managerial ownership, and institutional
ownership on the sustainability reporting quality in Indonesia.
The population in this study consists of companies operating in the energy,
industrial, consumer non-cyclicals, consumer cyclicals, basic materials, and
transportation and logistics sectors listed on the Indonesia Stock Exchange for the
period 2019-2022. The sampling technique used in this study is purposive sampling
method, resulting in a sample of 25 companies. The data analysis method used is
Multiple Linear Regression.
The research findings show that public ownership has negative impact on
the sustainability reporting quality, while foreign, managerial, and institutional
ownership have no impact on the sustainability reporting quality in Indonesia.
Keywords: Foreign Ownership, Public Ownership, Managerial Ownership,
Institutional Ownership, Sustainability Reporting Quality.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112979

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112979

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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