YOHANA, SHERLY (2022) PENGARUH PROFITABILITY, LEVERAGE DAN FIRM SIZE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN SEKTOR HEALTHCARE, ENERGY, DAN FINANCIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019 – 2021. Skripsi thesis, Universitas Tarumanagara.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh profitability, leverage, dan firm
size terhadap pengungkapan sustainability report pada perusahaan sektor
healthcare, energy, dan financials yang terdaftar di Bursa Efek Indonesia pada
periode 2019-2021. Sampel diseleksi dengan metode non-probability sampling
dan teknik purposive sampling dan data yang didapat adalah sejumlah 12
perusahaan. Data diolah menggunakan program EViews (Econometric Views)
versi 12. Hasil penelitian ini menunjukkan bahwa profitability dan leverage
memiliki pengaruh positif dan signifikan terhadap pengungkapan sustainability
report, sedangkan firm size tidak memiliki pengaruh terhadap pengungkapan
sustainability report.
Kata Kunci: Profitability, Leverage, Firm Size, Pengungkapan Sustainability
Report
This study aims to determine the effect of profitability, leverage, and firm size on
sustainability report disclosure in healthcare, energy, and financial sector
companies listed on the Indonesia Stock Exchange in the 2019-2021 period.
Samples were selected using non-probability sampling and purposive sampling
techniques and the data obtained consisted of 12 companies. Data were processed
using the EViews (Econometric Views) version 12 program. The results of this study
indicate that profitability and leverage have a positive and significant effect on
sustainability report disclosure, while firm size has no effect on sustainability report
disclosure.
Keywords: Profitability, Leverage, Firm Size, Sustainability Report Disclosure
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 08 Mar 2024 02:30 |
| Last Modified: | 08 Mar 2024 02:30 |
| URI: | https://repotest.untar.ac.id/id/eprint/43222 |
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