Skripsi

PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, DAN TAX PLANNING TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI PERIODE 2021 – 2024)

---

Penilaian

---

This study aims to examine the effect of earnings management, good corporate governance (GCG), and tax planning on the disclosure of sustainability reports (SR) in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using purposive sampling, consisting of 20 companies with a total of 80 observations. The independent variables include earnings management, independent commissioners, board meeting frequency, audit committee, and tax planning, while the dependent variable is the sustainability report. This study employs a quantitative approach using secondary data, analyzed through multiple linear regression with SPSS version 27. The results indicate that all independent variables have no significant effect on sustainability report disclosure, although independent commissioners show a positive directional relationship.These findings suggest that the implementation of GCG, earnings management, and tax planning strategies has not been effective in enhancing sustainability disclosure within SOEs.

---

Availability

Inventory Code	Barcode	Call Number	Location	Status
2507005656	T183887	T1838872025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

-

Call Number

T1838872025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xxiii, 89 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

-

Classification

650.07

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

-

Subject(s)

Prodi Akuntansi
Laporan Perusahaan

Specific Detail Info

-

Statement of Responsibility

NO

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment