PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 - 2017)
| Main Author: | Dalifah, Nurul |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/51017/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/51017/2/BAB%20I.pdf http://eprints.umm.ac.id/51017/3/BAB%20II.pdf http://eprints.umm.ac.id/51017/4/BAB%20III.pdf http://eprints.umm.ac.id/51017/5/BAB%20IV.pdf http://eprints.umm.ac.id/51017/6/BAB%20V.pdf http://eprints.umm.ac.id/51017/7/LAMPIRAN.pdf http://eprints.umm.ac.id/51017/ |
Daftar Isi:
- A company in carrying out its operational activities will always have a direct impact on the environment, especially for manufacturing companies where in their operations there is a process of processing raw materials into finished materials, so that it has the greatest impact on the environment compared to service companies and trading companies. One way for companies to report activities related to the environment is the Sustainability Report. This research aims to empirically examine the effect of company size, profitability, and leverage on the disclosure of sustainability reports in the company. The sample in this study were 79 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2017. The analytical tool used is the multiple regression method. The results of the analysis in this study indicate that company size has a significant positive effect on the sustainability report disclosure. While profitability and leverage show the results do not affect the sustainability report disclosure.