CD Skripsi
The Effect Of Employee, Shareholder, Board Of Directors, And Creditor On Disclosure Of Sustainability Reporting In Indonesia (Empirical Study Of Agriculture And Mining On The Indonesia Stock Exchange)
ABSTRACT
This study aims to examine the influence of employees, shareholder, board of director and creditors on the disclosure of sustainability reports on manufacturing, mining and agricultural companies listed on the Indonesia Stock Exchange for the period 2018-2020.
The population in this study are agricultural and mining companies listed on the Indonesia Stock Exchange for the period 2018-2020. Sampling techniques in this study using purposive sampling techniques and samples obtained as many as 17 companies. The data analysis method used is multiple regression analysis.
The results of this study showed that employees, shareholders, board of director and creditor have an effect on the disclosure of sustainability reports.
Keywords: Disclosure of Sustainability Report, Environment
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