CD Skripsi

Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Sensitivitas Industri Terhadap Pengungkapan Sustainability Report (Studi Empiris Pada Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021)

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ABSTRACT
This study aims to analyze and provide empirical evidence regarding the effect of profitability, firm size, leverage and industry sensitivity on Sustainability Report disclosure. Sustainability Reports are measured using the Sustainability Report Index Disclosure. This study uses secondary data and the population in this study manufacturing companies listed on the Indonesian stock exchange, totaling 213 companies. The sample was selected using purposive sampling method. Based on the purposive sampling method, the sample obtained in the study was 105 companies. The analytical method used in this study is multiple linear regression analysis with the analysis of (SPSS) version 25.0. The results of this study indicate that the leverage and industry sensitivity has no effect on the disclosure of the Sustainability Report. Meanwhile, profitability and company size affect the disclosure of the Sustainability Report.
Keywords: profitability, leverage, company size, industry sensitivity, disclosure of Sustainability Report

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902110350

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

1902110350

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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