CD Skripsi

Pengaruh Corporate Governance, Profitabilitas, Aktivitas Perusahaan, Tipe Industri, Dan Umur Perusahaan Terhadap Pengungkapan Sustainability Report (Studi Empiris Pada Perusahaan Non Financial yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022)

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This study aims to examine the effect of corporate governance, profitability, company activity, industry type, and company age on disclosure of sustainability report. The population in this study are non-financial companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample selection in this study used a purposive sampling method. The samples selected in this study were as many as 42 companies based on predetermined criteria. This study uses secondary data obtained from financial reports, namely annual reports and sustainability reports through the official website of the Indonesia Stock Exchange and the company's website. The data analysis method used is multiple linear regression. The data analysis technique used is Statistical Package or Social Sciences (SPSS) Version 26. The results of this study indicate that audit committees profitability, and the age of the company has an effect on sustainability report disclosures. Meanwhile, independent commissioners, company activities, and the type of industry has no effect on the disclosure of the sustainability report.

Keywords: Independent Commissioner, Audit Committee, Profitability, Company Activities, Industry Type, Company Age, Disclosure of Sustainability report

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902124506

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902124506

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

Vina

Versi lain/terkait

Lampiran Berkas

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