CD Tesis

Analisis Pengungkapan Triple Bottom Line Dan Faktor Yang Mempengaruhi: Studi Di Perusahaan Indonesia Dan Singapura

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This study aims to analyze the factors the effect of triple bottom line disclosure and different triple bottom line disclosures for Indonesia and Singapore. The population in this study is non finance companies listed on the Indonesia Stock Exchange (BEI) and Singapore Stock Exchange (SGX) period 2017. The sampling technique used a purposive sampling method with systematic sampling techniques, researchers determined each of the 50 nonfinance companies with a market highest capitalization for Indonesia and Singapore. Data analysis conducted with multiple linear regression models and independent sampel t tests with the help of software SPSS version 22.0.
The results of study for Indonesia show that profitability, leverage and company size significant effect on the triple bottom line disclosure. Meanwhile the types industry and foreign ownership have no significant effect triple bottom line disclosure. The results of the study for Singapore show that profitability, leverage, company size and type industry significantly effect on the triple bottom line disclosure. Meanwhile foreign ownership have not significantly effect the triple bottom line disclosure. The results of independent sample t tests show that there are differences in triple bottom line disclosures in Indonesia and Singapore. Disclosure of triple bottom line Indonesia was 78% greater than Singapore's 73%.

Keywords : Triple bottom line, profitability, leverage, company size, type industry, foreign ownership

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0037)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xiii, 215 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0037)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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