CD Skripsi
Pengaruh Kepemilikan Saham Pemerintah, Kepemilikan Manajerial, Dan Ukuran Perusahaan Terhadap Pengungkapan Laporan Keberlanjutan (Studi Empiris Pada Perusahaan Manufaktur Dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021)
This research aims to analyze: (1) the influence of government share ownership on disclosure of sustainability reports (2) the influence of managerial ownership on disclosure of sustainability reports (3) the influence of company size on disclosure of sustainability reports. The population in this research is manufacturing and mining companies on the Indonesia Stock Exchange in 2019-2021. In this research, the sample obtained was 33 companies obtained using purposive sampling. This research uses secondary data obtained from annual reports and sustainability reports of manufacturing and mining companies on the Indonesia Stock Exchange in 2019-2021. The results of this research show that government share ownership has an effect on sustainability report disclosure, managerial ownership has an effect on sustainability report disclosure and company size has no effect on sustainability report disclosure.
Keywords: Government Share Ownership, Managerial Ownership, Company Size, Sustainability Report Disclosure.
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