Determinan Pengungkapan Laporan Berkelanjutan

JURNAL AKUNTANSI DAN PAJAK

View Publication Info
 
 
Field Value
 
Title Determinan Pengungkapan Laporan Berkelanjutan
 
Creator Damayanti, Alvina
Hardiningsih, Pancawati
 
Subject Profitabilitas; Leverage; UkuranPerusahaan; Sustainability Report; Good Corporate Governance
Keuangan
 
Description This study aims to examine the effect of financial performance and firm size on the disclosure of sustainability reports with good corporate governance as a moderator. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2015-2020. The sampling method used is purposive sampling as many as 54 state-owned companies. The analysis technique uses multiple linear analysis. The results showed that profitability, leverage and good corporate governance had no effect on the disclosure of the sustainability report. Company size has a negative effect on the disclosure of sustainability reports. Good corporate governance is not able to moderate the effect of profitability on the disclosure of the sustainability report. On the other hand, good corporate governance weakens the effect of leverage and good corporate governance strengthens company size on the disclosure of sustainability reports.
 
Publisher ITB AAS INDONESIA
 
Contributor
 
Date 2021-07-22
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/2756
10.29040/jap.v22i1.2756
 
Source Jurnal Akuntansi dan Pajak; Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/2756/pdf
http://jurnal.stie-aas.ac.id/index.php/jap/article/downloadSuppFile/2756/431
 
Rights Copyright (c) 2021 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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