CD Tesis

Pengaruh Profitabilitas, Likuiditas Dan Corporate Governance Terhadap Pengungkapan Sustainability Report Dengan Ukuran Perusahaan Sebagai Variabel Moderating

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Disclosure of the sustainability report is basically a statement from the
company's management which informs other parties, namely the existing
stakeholders about non-financial reports that contain economic, social and
environmental performance to their stakeholders.
This study aims to examine and analyze the effect of profitability, liquidity,
and corporate governance on sustainability report disclosure with firm size as a
moderating variable. The population of this research is basic material and energy
companies listed on the IDX from 2018-2020. The sample selection was carried
out by using purposive sampling, the number of samples was 57 companies. The
data collection method used in this research is a documentation study The type of
data collected and processed is secondary data obtained from www.idx.co.id,
www.database.globalreporting.org, and each company's website. Data analysis
used the SPSS method with the help of IBS Statistics 26 Based on the results of the
analysis, several conclusions can be drawn as follows: profitability, audit
committee and board of directors have a significant influence on sustainability
report disclosure. While liquidity has a significant effect but has a negative
coefficient value on the disclosure of the sustainability report. Company size
strengthens the effect of profitability and the board of directors on sustainability
report disclosure. In contrast to the variables of liquidity and audit committee,
that is, company size is not able to moderate these two variables on the disclosure
of the sustainability report.
This research is expected to contribute to the theoretical aspects of
science, especially regarding the disclosure of sustainability reports and become
literature for further research as additional reference material as well as a
theoretical and empirical basis for conducting further research on what factors
can influence the disclosure of sustainability reports.
Key Words : Profitability, Liquidity, Audit Committee, Board of Directors,
Sustainability Report

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1910247208

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1910247208

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

FATAH

Versi lain/terkait

Lampiran Berkas

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