Skripsi

PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, UKURAN PERUSAHAAN, DAN PENGHINDARAN PAJAK TERHADAP PENYUSUNAN LAPORAN KEBERLANJUTAN (STUDI KASUS SEKTOR KEUANGAN PERIODE 2017-2021).

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Penilaian

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This study aims to determine the effect financial distress, profitability, company size and tax avoidance on the preparation of sustainability reports (case studies of the financial sector for the period 2017-2021). The method used in this study is a quantitative method with the data source used, namely secondary data from the company's financial statements that have been audited and registered on the IDX. The population used is financial sector companies for the 2017-2021 period. The sample in the study was 240 companies taken by technique purposive sampling. The analysis technique in this study used panel data regression analysis techniques which were processed withsoftware Eviews. The results of this study indicate that company size has a positive effect on the preparation of sustainability reports, meanwhilefinancial distress, profitability and tax avoidance have no effect on the preparation of sustainability reports. Keywords: Financial Distress, Profitability, Company Size, Tax Avoidance and Sustainability Report.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307000513	T86880	T868802023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T868802023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2023

Collation

xii, 60 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Akuntansi Perpajakan, Penghindaran Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

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