Image of Pengaruh Corporate Governance, Profitabilitas Dan Likuiditas Terhadap Pengungkapan Sustainability Report (Studi Empiris Pada Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2022)
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Pengaruh Corporate Governance, Profitabilitas Dan Likuiditas Terhadap Pengungkapan Sustainability Report (Studi Empiris Pada Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2022)

This study aims to examine the effect of Good Corporate Governance mechanisms which are proxied into the Independent Board of Commissioners, Board of Directors, Audit Committee, Profitability, and Liquidity on Sustainability Report disclosure. This research is quantitative research, with the population being mining sector companies listed on the Indonesia Stock Exchange (IDX). Sample selection using purposive sampling technique with a total sample of 40 companies in the period 2020-2022. The type of research data is secondary and the data collection technique uses purposive sampling method, namely the information to be taken from the selected source based on the specified criteria. The data in this study were analyzed using SPSS (Statistical Package for the Social Sciences) version 25.0. Hypothesis testing in this study shows a significant level of 5% (0.05). The analysis model used in this research is descriptive analysis, classical assumption test, and multiple linear analysis. The results showed that the variables of the Independent Board of Commissioners, Board of Directors, Audit Committee and Profitability affect the disclosure of Sustainability Report. While Liquidity has no effect on Sustainability Report disclosure in mining companies listed on the Indonesia Stock Exchange.
Keywords: Sustainability Report, Independent Board of Commissioners, Board of Directors, Audit Committee, Profitability and Liquidity.

Ketersediaan
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Perpustakaan Universitas Riau 2002126820
2002126820
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002126820
Penerbit
Pekanbaru : Univerisitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002126820
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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