FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN LAPORAN
KEBERLANJUTAN (STUDI PADA PERUSAHAAN NON KEUANGAN YANG
TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2017)
Dublin Core
Title
FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN LAPORAN
KEBERLANJUTAN (STUDI PADA PERUSAHAAN NON KEUANGAN YANG
TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2017)
KEBERLANJUTAN (STUDI PADA PERUSAHAAN NON KEUANGAN YANG
TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2017)
Subject
Profitability, Sales
Growth, Firm Size, Corporate
Governance,Sustainability
Report
Growth, Firm Size, Corporate
Governance,Sustainability
Report
Description
The research objective is to determine the effect of
sales growth, profitability, corporate governance, and company
size simultaneously and partially on the sustainability report of
non-financial companies listed on the Indonesia Stock Exchange
for the period of 2016-2017. The method used is panel data
regression analysis and the results of the study found that
simultaneous sales growth, profitability, corporate governance,
and company size influence the disclosure of sustainability
reports. Partial testing only profitability and company size that
affect the disclosure of sustainability reports.
sales growth, profitability, corporate governance, and company
size simultaneously and partially on the sustainability report of
non-financial companies listed on the Indonesia Stock Exchange
for the period of 2016-2017. The method used is panel data
regression analysis and the results of the study found that
simultaneous sales growth, profitability, corporate governance,
and company size influence the disclosure of sustainability
reports. Partial testing only profitability and company size that
affect the disclosure of sustainability reports.
Creator
Arini Jembar Rahayu1
,
Cahyaningsih
,
Cahyaningsih
Source
https://journals.telkomuniversity.ac.id/jaf/issue/view/179
Publisher
Prodi S1 Akuntansi,
Fakultas Ekonomi dan
Bisnis, Universitas Telkom
Fakultas Ekonomi dan
Bisnis, Universitas Telkom
Date
Maret 2020
Contributor
Fajar bagus W
Format
PDF
Language
Indonesia
Type
Text
Files
Collection
Citation
Arini Jembar Rahayu1
,
Cahyaningsih, “FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN LAPORAN
KEBERLANJUTAN (STUDI PADA PERUSAHAAN NON KEUANGAN YANG
TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2017),” Repository Horizon University Indonesia, accessed October 31, 2025, https://repository.horizon.ac.id/items/show/5081.
KEBERLANJUTAN (STUDI PADA PERUSAHAAN NON KEUANGAN YANG
TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2017),” Repository Horizon University Indonesia, accessed October 31, 2025, https://repository.horizon.ac.id/items/show/5081.