Image of Pengaruh Kepemilikan Pemerintah, Ukuran Perusahaan Dan Profitabilitas Terhadap Pengungkapan Sustainability Report (Studi Empiris Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2021-2023)
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Pengaruh Kepemilikan Pemerintah, Ukuran Perusahaan Dan Profitabilitas Terhadap Pengungkapan Sustainability Report (Studi Empiris Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2021-2023)

This study was conducted to analyze the effect of government ownership, company size and profitability on sustainability report disclosure in state-owned companies listed on the Indonesia Stock Exchange for the period 2021-2023. There are various environmental threats originating from human activities such as activities in a company. The development of the era encourages the awareness of companies that have so far only focused on maximizing profits to be more concerned about fulfilling social and environmental responsibilities. The type of data in this study is quantitative with data sources in the form of secondary data. The sample of this study was selected using purposive sampling. The number of samples in this study was 33 company samples in the period 2021-2023. This hypothesis testing method uses multiple linear regression tests with SPSS software version 25. The results of this study indicate that government ownership affects sustainability report disclosure, company size does not affect sustainability report disclosure and profitability affects sustainability report disclosure. Further research should add other variables that have the potential to affect sustainability report disclosure such as industry sensitivity, political connections and foreign ownership.
Keywords: government ownership, company size, profitability, sustainability report

Ketersediaan
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Perpustakaan Universitas Riau 2101111278
2101111278
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2101111278
Penerbit
Pekanbaru : Universitas Riau FISIPOL Administrasi Bisnis.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2101111278
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Ilmu Administrasi Bisnis
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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