Fitriyani, Afifah Fanny (2025) Determinan Pengungkapan Sustainability Report. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to examine the effect of profitability, company size, independent board of commissioners, audit committee, composition of female board of commissioners, and institutional share ownership on sustainability report disclosure. The population used in this study is energy sector companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 3 (three) years, namely 2021 to 2023. The number of samples in this study was 150 sample data selected using purposive sampling technique. Data analysis used descriptive statistical analysis and multiple linear regression tests using the SPSS version 25 application. The independent variables in this study are profitability, company size, independent board of commissioners, audit committee, composition of female board of commissioners, and institutional share ownership. The dependent variable in this study is sustainability report disclosure. The results showed that profitability, company size, and audit committee had a significant effect on sustainability report disclosure, while independent board of commissioners, composition of female board of commissioners, and institutional share ownership did not have a significant effect on sustainability report disclosure.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Afifah Fanny Fitriyani |
| Date Deposited: | 08 Mar 2025 16:06 |
| Last Modified: | 08 Mar 2025 16:06 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13140 |
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