PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LAPORAN KEBERLANJUTAN: STUDI DI ASEAN

WAHYUNI, SRI (2020) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LAPORAN KEBERLANJUTAN: STUDI DI ASEAN. S1 thesis, Universitas Negeri Jakarta.

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Abstract

SRI WAHYUNI. The Effect of Company Characteristic toward Sustainability Report: Study in ASEAN. Faculty of Economics Universitas Negeri Jakarta. 2020. This study aimed to examine the effect of company on the disclosure of sustainability report. Company characteristics are proxied by company size, leverage, and liquidity. The unit of analysis chosen is all companies listed on Indonesia Stock Exchange (IDX) and Philippine Stock Exchange (PSE). This study uses secondary data in the form of financial reports and sustainability reports which are presented together or separately from the annual report. The sample selection was carried out by using purposive sampling technique method in order to obtain 74 total observations. The analysis used is linear multiple regression analysis with SPSS 24 as the analysis tool. The results of this study showed that: (a) company size has a significant positive effect on disclosure of sustainability reports, (b) leverage has a significant negative effect on disclosure of sustainability reports, and (c) liquidity has no effect on disclosure of sustainability reports. Keywords: Company Size, Leverage, Liquidity, Sustainability Report

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Dr. I Gusti Ketut Agung Ulupui S.E, M.Si, Ak, CA Pembimbing II: Diena Noviarini, S.E., M.MSi
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 28 Jan 2021 03:10
Last Modified: 28 Jan 2021 03:10
URI: http://repository.fe.unj.ac.id/id/eprint/9747

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