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PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN AGRESIVITAS PAJAK TERHADAP SUSTAINABILITY REPORT (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2019-2023)

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This study aims to analyze the effect of profitability, leverage, company size, and tax aggressiveness on sustainability reports. The objects of this study are state-owned enterprises listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The method used in this study is a quantitative method with secondary data in the form of financial reports of state-owned enterprises listed on the IDX in 2020-2023. The data analysis technique used is multiple linear regression with the help of SPSS software version 27. The results of the study indicate that profitability has a significant effect on sustainability reports. Meanwhile, leverage, company size, and tax aggressiveness do not have a significant effect on sustainability reports. Keywords: Profitability, Leverage, Company Size, Tax Aggressiveness, Sustainability Report

Availability
Inventory Code Barcode Call Number Location Status
2507004693T180939T1809392025Central Library (REFERENS)Available but not for loan - Not for Loan
Detail Information
Series Title
01031382126145
Call Number
T1809392025
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xxii, 549 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.07
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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