PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN TIPE INDUSTRI TERHADAP PRAKTIK PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia)
| Main Author: | Saleh, Ahmad Yulian |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/46492/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/46492/2/BAB%201.pdf http://eprints.umm.ac.id/46492/3/BAB%202.pdf http://eprints.umm.ac.id/46492/4/BAB%203.pdf http://eprints.umm.ac.id/46492/5/BAB%204.pdf http://eprints.umm.ac.id/46492/6/BAB%205.pdf http://eprints.umm.ac.id/46492/ |
Daftar Isi:
- This study aims to determine the effect of profitability, leverage, company size, and type of industry on sustainability report disclosure practices in LQ45 companies listed on the Indonesia Stock Exchange for the period 2015-2017. The research sample amounted to 28 with a purposive sampling technique. The technique of collecting data with secondary data. Data is taken in the form of data published on the official website of the Indonesia Stock Exchange. Data analysis used descriptive statistics and logistic regression analysis. Based on the results of the study found simultaneously profitability, leverage, company size, and industry type influence the practice of sustainability report disclosure. Partially the leverage variable, company size, and industry type influence the practice of sustainability report disclosure, while the profitability variable does not affect the practice of sustainability report disclosure.