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All Journal E-Jurnal Akuntansi Universitas Udayana
Fitri Yanti
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Journal : E-Jurnal Akuntansi Universitas Udayana

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PE ANALISIS PENGUNGKAPAN TRIPLE BOTTOM LINE DAN FAKTOR YANG MEMPENGARUHI: STUDI DI PERUSAHAAN INDONESIA DAN SINGAPURA Fitri Yanti; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 13 No 2 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The triple bottom line is disclosure of company's accounts that reflect overall company performance both from the economic, social, and environmental. This research was conducted at the companies listed in Singapore Stock Exchange (SGX) and Indonesia Stock Exchange(IDX) period 2012, the number of samples taken 100 annual reports of companies. Multiple linear regression is used as analysis techniques. Profitability, foreign ownership, and characteristic of country in this research significantly influence the disclosure by the triple bottom line of the company in Indonesia and Singapore. While leverage and liquidity does not significantly influence the triple bottom line disclosure.
Co-Authors Ni Ketut Rasmini