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All Journal JIPF (Jurnal Ilmu Pendidikan Fisika) NUR EL-ISLAM : Jurnal Pendidikan dan Sosial Keagamaan Journal of Health, Education, And Literacy (J-Healt) Kasuari: Physics Education Journal (KPEJ) MEDIALOG: Jurnal Ilmu Komunikasi Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Akuatikisle: Jurnal Akuakultur, Pesisir dan Pulau-Pulau Kecil SELODANG MAYANG Jurnal Agama Buddha dan Ilmu Pengetahuan JAGO TOLIS : Jurnal Agrokompleks Tolis International Journal of Social Service and Research MALANG JOURNAL OF MIDWIFERY (MAJORY) Journal Of Human And Education (JAHE) Palakka : Media and Islamic Coummunication Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Jurnal Pendidikan Kesehatan
Wandi, Wandi
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Journal : Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis

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PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Suharti, Suharti; Wandi, Wandi; Halimahtussakdiah, Halimahtussakdiah; Purnama, Intan
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 9 No 1 (2024): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v9i1.4273

Abstract

This research purposed to determine the effect of good corporate governance, profitability, leverage and firm size towards the disclosure of sustainability report in companies listed on the Indonesia Stock Exchange for the 2018 - 2022 period. This study uses secondary data. The sampling technique in this study used purposive sampling. The number of samples obtained were 68 companies. The analysis method of this research uses descriptive analysis and several types of evaluation used SPSS software. From this research, it can be concluded that only audit committee, profitability (ROA) and firm size partially has a positive effect on the disclosure of sustainability report. Meanwhile, the board of commissioner, board of director and leverage (DER) has no effect on the disclosure of sustainability report. Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance, profitabilitas, leverage dan ukuran perusahaan terhadap pengungkapan sustainability report pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2018 - 2022. Penelitian ini menggunakan data sekunder. Teknik sampel pada penelitian ini menggunakan purposive sampling. Jumlah sampel yang diperoleh sebanyak 68 perusahaan. Metode analisis penelitian ini menggunakan analisis deskriptif serta beberapa jenis evaluasi dengan menggunakan bantuan software SPSS. Dari penelitian ini diperoleh kesimpulan bahwa hanya komite audit, profitabilitas (ROA) dan ukuran perusahaan secara parsial berpengaruh positif terhadap pengungkapan sustainability report. Sedangkan dewan komisaris, dewan direksi dan leverage (DER) tidak memiliki pengaruh terhadap pengungkapan sustainability report.
Co-Authors Adnan, Indra Muclish Angreni, Husni Ari Kusmiwiyati Aryadi, Rahmat Fitri Wahyuni Halimahtussakdiah, Halimahtussakdiah Hasrudin Usman Hastuti Hastuti Jamri, Jamri Junaidi Junaidi Karim, Mutemainna Karimi, Amir Kurniati Abidin, Kurniati Mardianti, Fani Maulana, Harry Fajar Muannif Ridwan Muhsin Muhsin Musthofa, M. Arif Novianti Bahar, Sri Padyawan, Andhy Rahmat Parlindungan Sinaga Prayogi, Wahyu Fatma Setia Purnama, Intan Rifa'i, Ahmad Riski Amelia, Riski Rizky Maharja Rohani, Asri Rosdiana Rosdiana Rosniar Rosniar, Rosniar Sri Utami Suhardis, Adnan Suharti Suharti Supartono - Syahrianti Syam, Syahrianti Syarifuddin Syarifuddin Syarifudin Syarifudin Winny Liliawati Wira Lisrianti Latief, Ade Yulindahwati, Asworoningrum Zaenal Abidin