PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN PUBLIK TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Industri Barang dan Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019)

FADHILA, SANTI ARDEANY (2021) PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN PUBLIK TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Industri Barang dan Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This quantitative study aims to determine the effect of company size, financial performance, institutional ownership, and public ownership on sustainability reporting disclosure in industrial goods and consumption companies during the period of 2017-2019. This study used a purposive sampling method to determind samples based on the certain criteria and obtained 117 data of company's annual financial statements in the Indonesian Stock Exchange (IDX) during 2017-2019 periods. The data was analyzed using statistical descriptive, classical assumption test, and multiple linear regression analysis. The results showed that the company size has a positive effect on the sustainability reporting disclosure. While, financial performance, institutional ownership, and public ownership have a negative effect on sustainability report disclosure.

Item Type: Thesis (S1)
Uncontrolled Keywords: Company Size, Financial Performance, Institutional Ownership, Public Ownership, Sustainability Reporting Disclosure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Iin Hayuningtyas
Date Deposited: 23 Nov 2022 01:45
Last Modified: 23 Nov 2022 01:45
URI: https://repository.ump.ac.id:80/id/eprint/14973

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