NOVITASARI, ILMA (2019) FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris pada Perusahaan Sektor Pertambangan dan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
This research aims to obtain empirical evidence about the factors that affect sustainability repotr disclosure. The population of this research are the mining sector and manufacturing companies listed in the Indonesia stock exchange at 2013 to 2017. The sample selection methode of this study was purposive sampling methode. Based on purposive sampling method, this study revealed that indeed 45 companies apply sustainability report in five years. The analysis tool used to test the hypothesis was regression analysis by SPSSprogram 21.0. The results of this research showed that : (1) independent board has a significant possitive effect on sustainability report disclosure, (2) audit commite has no effect on sustainability report disclosure, (3) company’s size has no effect on sustainability report disclosure, and (4) leverage has negatif significant on sustainability report disclosure.
Item Type: | Thesis (Bachelor) |
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Uncontrolled Keywords: | Independent Commissioners, Audit Committee, The Company's Size, Leverage, Sustainability Report |
Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Iin Hayuningtyas |
Date Deposited: | 15 Feb 2022 03:40 |
Last Modified: | 16 Mar 2022 07:53 |
URI: | https://repository.ump.ac.id:80/id/eprint/10645 |
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