CD Skripsi
Pengaruh Likuiditas, Leverage, Komite Audit Dan Komisaris Independen Terhadap Pengungkapan Laporan Keberlanjutan (Studi Empiris Pada Perusahaan Manufaktur Dan Pertambangan Yang Terdaftar Di Bei Tahun 2019-2021)
This study aims to examine the effect of Liquidity,Leverage, company, audit committee and Independent Commissioner on the disclosure of sustainability reports on manufacturing and mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period.
The population in this study is manufacturing and mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique in this study used purposive sampling techniques and obtained samples from 33 companies. The data analysis method used is multiple regression analysis.
The results of this study show that the audit committee has an effect on the disclosure of sustainability reports, while liquidity,leverage and independent commissioner do not affect the disclosure of sustainability reports.
Keywords: Sustainability Report Disclosure, Environment,Liquidity, Leverage,Audit Committee,Independent Commissioner
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