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All Journal JTEV (Jurnal Teknik Elektro dan Vokasional Wahana Riset Akuntansi Pendidikan Ekonomi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Kajian Manajemen dan Wirausaha Jurnal Eksplorasi Akuntansi (JEA) Jurnal Nuansa Karya Akuntansi
Salma Taqwa
Universitas Negeri Padang
Humanities Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Public Health Social Sciences

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Journal : Jurnal Nuansa Karya Akuntansi

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Pengaruh Kepemilikan Manajerial, Media Visibility dan Umur Perusahaan terhadap Pengungkapan Sustainability Report pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2022 Elvitra Faradea Tyasa; Salma Taqwa
Jurnal Nuansa Karya Akuntansi Vol 1 No 3 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i3.41

Abstract

The primary objective of this study is to investigate how sustainability report disclosure is influence by factors such as managerial ownership, media visibility, and the age of the company. The study relies on data extracted from annual and sustainability reports of firms that are publicly listed on the Indonesia Stock Exchange (BEI) during the years 2018 to 2022. The research employs purposive sampling, involving the selection of 45 companies within the 2018-2022 time frame. To test the hypotheses, the study utilizes multiple linear regression analysis. The research findings indicate that managerial ownership significantly enhances sustainability report disclosure, media visibility has no discernible impact on sustainability report disclosure, and company age has a noteworthy positive effect on sustainability report disclosure.
Co-Authors Ade Apriliani Andri Zuda Abdurrahman Anggraini Oktaviana Aswardi Aswardi Charoline Cheisviyanny Des i Areva Dio Septiawan Elfizon Elfizon Elvitra Faradea Tyasa Erinos Erinos Erinos N.R Erly Mulyani Fefri Indra Arza Fefri Indra Arza Fiola Finomia Honesty Fitra, Halkadri Gigih Apriatma Gita Septiani Halmawati Halmawati HAYU YOLANDA UTAMI Helin Titania Helmy, Herlina Henri Agustin Melisa Eka Sari Meri Andani Muhammad Aidi Akbar Muhammad Raihan Hendasri Nadia Mukhtar Narita Narita Nova Yulianti Nurzi Sebrina Orina Andre Restu Hanin Annisa Rhandhy Ichsan Rigga Satrinol Vadri Rima Kurnia Rio Pratama Rozita Azlin Sany Dwita Serly, Vanica Shofia Salsabila Sukardi, Sukardi Suryadi Suryadi Syamsuarnis Wahyu Puteri Dinanti Wenni Futria Mori Yola Zulkhaisi Utami Yona Zulni Yulira Gusnita