Skripsi

PENGARUH PROFITABILITAS, LIKUIDITAS, AKTIVITAS PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT.

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Penilaian

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This study aims to provide empirical evidence that profitability, liquidity, company activities and company age affect to the disclosure of sustainability report. The measurement index used as a reference for the sustainability report in this study is the GRI standards with 84 items. The sample used in this research were companies which consistently listed at LQ45 Index 2018-2022. This research is used with a quantitative approach using secondary data. Elections were conducted with a purposive sampling method, in order to obtain 10 companies that meet the criteria with five years of observation. The data analysis method of this research was panel data regression analysis by using Eviews 12. The results of this studies indicate that profitability, liquidity and company activities does not affect to the disclosure of sustainability report. Meanwhile, company age affect to the disclosure of sustainability report. In addition, the results of the study also show that profitability, liquidity, company activities and company age simultaneously affect to the disclosure of sustainability report.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307006674	T130560	T1305602023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1305602023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2023

Collation

xviii, 78 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

658.151 107

Content Type

Text

Media Type

unmediated

Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Akuntansi Manajerial, Akuntansi Manajemen

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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