CD Skripsi
Pengaruh Leverage, Ukuran Perusahaan, Umur Perusahaan Dan Komite Audit Terhadap Pengungkapan Laporan Keberlanjutan (Studi Empiris Pada Perusahaan Manufaktur Dan Pertambangan Yang Terdaftar Di Bei Tahun 2019-2021)
This study aims to examine the effect of leverage, company size, company age and audit committee on the disclosure of sustainability reports on manufacturing and mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period.
The population in this study is manufacturing and mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique in this study used purposive sampling techniques and obtained samples from 33 companies. The data analysis method used is multiple regression analysis.
The results of this study show that the audit committee has an effect on the disclosure of sustainability reports, while leverage, company size and company age do not affect the disclosure of sustainability reports.
Keywords: Sustainability Report Disclosure, Environment, Leverage, Company Size, Company Age, Audit Committee.
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