PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING (Studi Kasus Pada Perusahaan yang terdaftar di BEI tahun 2015-2019)

SIBURIAN, IRA ANRIATI (2021) PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING (Studi Kasus Pada Perusahaan yang terdaftar di BEI tahun 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
43216320036 - Ira Anriati Siburian - 01 Cover - IRA ANRIATI SIBURIAN.pdf
Download (539kB) | Preview
[img] Text (BAB I)
43216320036 - Ira Anriati Siburian - 02 BAB 1 - IRA ANRIATI SIBURIAN.pdf
Restricted to Registered users only
Download (215kB)
[img] Text (BAB II)
43216320036 - Ira Anriati Siburian - 03 BAB 2 - IRA ANRIATI SIBURIAN.pdf
Restricted to Registered users only
Download (331kB)
[img] Text (BAB III)
43216320036 - Ira Anriati Siburian - 04 BAB 3 - IRA ANRIATI SIBURIAN.pdf
Restricted to Registered users only
Download (318kB)
[img] Text (BAB IV)
43216320036 - Ira Anriati Siburian - 05 BAB 4 - IRA ANRIATI SIBURIAN.pdf
Restricted to Registered users only
Download (245kB)
[img] Text (BAB V)
43216320036 - Ira Anriati Siburian - 06 BAB 5 - IRA ANRIATI SIBURIAN.pdf
Restricted to Registered users only
Download (101kB)
[img] Text (DAFTAR PUSTAKA)
43216320036 - Ira Anriati Siburian - 08 Daftar Pustaka - IRA ANRIATI SIBURIAN.pdf
Restricted to Registered users only
Download (169kB)
[img] Text (LAMPIRAN)
43216320036 - Ira Anriati Siburian - 09 Lampiran - IRA ANRIATI SIBURIAN.pdf
Restricted to Registered users only
Download (356kB)

Abstract

The research aims to know the influence of Profitability, Leverage and Company Size of Sustainability Reporting Disclosure. This research is using secondary data. The objects for this research is the mining companies listed on Indonesia Stock Exchange (IDX) on 2015-2019 period. The sampling method used is purposive sampling technique. This research was done to 20 companies by using quantitative descriptive approach. The analysis tool used is multiple linear regression with the help of SPSS version 26. The result of this research showed that Profitability significant negative influence on sustainability reporting disclosure, Leverage significant negative influence on sustainability reporting, Company Size significant positive influence on sustainability reporting. Keywords : profitability, leverage, Company Size, sustainability reporting Penelitian ini untuk mengetahui pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap pengungkapan sustainability reporting. Penelitian ini menggunakan data sekunder. Objek penelitian dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2015-2019. Metode pengambilan sampel yang digunakan adalah purposive sampling. Penelitian ini dilakukan terhadap 20 perusahaan pertambangan dengan menggunakan pendekatan deskriptif kuantitatif. Alat Analisis yang digunakan adalah regresi linear berganda dengan bantuan SPSS versi 26. Hasil penelitian ini menunjukkan bahwa Profitabilitas berpengaruh signifikan negatif terhadap pengungkapan sustainability reporting, Leverage berpengaruh signifikan negatif terhadap pengungkapan sustainability reporting, Ukuran Perusahaan signifikan positif terhadap pengungkapan sustainability reporting. Kata Kunci : profitabilitas, leverage, ukuran perusahaan, Sustainability Reporting

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216320036
Uncontrolled Keywords: profitabilitas, leverage, ukuran perusahaan, Sustainability Reporting
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 06 Nov 2024 01:51
Last Modified: 06 Nov 2024 01:51
URI: http://repository.mercubuana.ac.id/id/eprint/92765

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.