CD Skripsi

Pengaruh Komisaris Independen, Kepemilikan Pemerintah, Ukuran Perusahaan, Dan Profitabilitas Terhadap Pengungkapan Sustainability Report (Studi Empiris Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2021)

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ABSTRACT
A sustainability report is a report that provides information about the impact of a company on environmental, social, and economic aspects. With this report on sustainability report disclosure, it is expected to attract the attention of companies in global business and increase public confidence and the willingness of stakeholders to invest their capital in the company. This study aims to analyze the effect of independent commissioners, government ownership, company size, and profitability on sustainability report disclosure. In this study, 115 companies were listed on the Indonesia Stock Exchange (IDX) in 2019–2021. The sampling method used was purposive sampling. The number of samples in this study was 45 companies in 2019–2021. The analysis tool uses multiple linear regression tests. The results of this study indicate that independent commissioners have no effect on sustainability report disclosure, and company size has no effect on sustainability report disclosure. Meanwhile, government ownership affects the disclosure of sustainability reports, and profitability affects the disclosure of sustainability reports.
Keywords: Independent Commissioners, Government Ownership, Company Size, Profitability, and Sustainability Report Disclosure

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902110274

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902110274

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

DAUS

Versi lain/terkait

Lampiran Berkas

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