Septiani, Hanna and Mukhzarudfa, Mukhzarudfa (2018) Pengaruh Karakteristik Perusahaan dan Kepemilikan Manajerial Terhadap Kualitas Pengungkapan Sustainability Report Pada Perusahaan yang Terdaftar di BEI Periode 2014-2017. Jurnal Akuntansi & Keuangan Unja, 3 (6). pp. 57-67. ISSN e-ISSN: 2460-6235 (media online) p-ISSN: 2715-5722 (media cetak)
![[img]](https://repository.unja.ac.id/style/images/fileicons/text.png) |
Text
7415-Article Text-27794-1-10-20201008.pdf Download (748kB) |
Abstract
This study aims to determine the effect of company characteristics consisting of profitability, liquidity, leverage, company size, company activity and the influence of managerial ownership on sustainability report disclosures in companies listed on the IDX for the 2014-2017 period. The sample selection in this study uses purposive sampling method and in the implementation of testing the data using the classical assumption test and multiple regression analysis to analyze the hypothesis in this study. The results of this study are the variables of profitability, leverage, company size, company activity and managerial ownership do not have an influence on sustainability report disclosure, while the liquidity variable has an influence on the sustainability report. In addition, the results of the study also show that the variables of profitability, liquidity, leverage, company size, company activity, and managerial ownership simultaneously influence the sustainability report disclosure of the company.
| Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Pascasarjana > Ilmu Akutansi |
| Depositing User: | MUKHZARUDFA |
| Date Deposited: | 19 Mar 2021 01:39 |
| Last Modified: | 19 Mar 2021 01:39 |
| URI: | https://repository.unja.ac.id/id/eprint/18536 |
Actions (login required)
 |
View Item |
