Image of Pengaruh Kinerja Lingkungan, Kepemilikan Asing, Dan Kepemilikan Institusional Terhadap Pengungkapan Laporan Keberlanjutan (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Periode 2021-2023)
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Pengaruh Kinerja Lingkungan, Kepemilikan Asing, Dan Kepemilikan Institusional Terhadap Pengungkapan Laporan Keberlanjutan (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Periode 2021-2023)

ABSTRACT ABSTRACTABSTRACT
This research aims to analyze and provide empirical evidence regarding the influence of environmental performance, foreign ownership and institutional ownership on sustainability report disclosure. Sustainability report are measured using Sustainability Report Index Disclosure. In this research, the sample selection technique used purposive sampling with a sample of 26 companies. This research uses secondary data obtained from annual reports and company sustainability reports. The analysis method used in this study is multiple linear analysis with analysis namely (SPSS). The results obtained from this study prove that environmental performance and foreign ownership have a positive effect on sustainability report disclosure. However, institutional ownership has a negative effect on sustainability report disclosure.
Keywords: environmental performance, foreign ownership, institutional ownership, and sustainability report.

Ketersediaan
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Perpustakaan Universitas Riau 2002112608
2002112608
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002112608
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002112608
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
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Tidak tersedia versi lain

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