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All Journal Competitive Jurnal Akuntansi dan Keuangan Balance Vocation Accounting Journal Jurnal Riset Terapan Akuntansi Dynamic Management Journal EBISMEN Jurnal Ekonomi Bisnis dan Manajemen Jurnal Manajemen Bisnis Kewirausahaan (JUMBIWIRA) Jurnal Mutiara Ilmu Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis International Journal of Islamic Thought and Humanities Prosiding Simposium Nasional Multidisiplin (SinaMu) Santri : Jurnal Ekonomi dan Keuangan Islam
Triana Zuhrotun Aulia
Universitas Muhammadiyah Tangerang
Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Journal : Jurnal Manajemen Bisnis Kewirausahaan (JUMBIWIRA)

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Pengaruh Profitabilitas, Kepemilikan Institusional, Dewan Komisaris Independen, dan Dewan Direksi terhadap Sustainability Report Disclosure Septi Ludianah; Dirvi Surya Abbas; Imam Hidayat; Triana Zuhrotun Aulia
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 1 No. 3 (2022): Desember : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (122.361 KB) | DOI: 10.56910/jumbiwira.v1i3.259

Abstract

The purpose of this study is to empirically prove the effect of profitability, Institutional Ownership Independent Board of Commissioners and Board of Directors Towards Sustainability Report Disclosure (In Sector Companies Mining Listed on the Indonesia Stock Exchange for the Period 2018 – 2021 ) The population of this study includes all companies in the mining sector listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. Technique sampling using purposive sampling technique. Based on predetermined criteria obtained 10 companies. Type of data used is secondary data obtained from the official website of each company mining. The analytical method used is data logical regression analysis panel. The results showed that profitability, institutional ownership and The Independent Board of Commissioners has no effect on the Sustainability Report Disclosure, while the Board of Directors has a significant positive effect Sustainability Report Disclosure. Taken together, the research shows that Profitability, Institutional Ownership, Independent Board of Commissioners and Board of Directors on Sustainability Report Disclosure.
Co-Authors Abbas, Dirvi Surya Anis Viona Hamdani Hamdani Ichwan Syahrul Gunawan Imam Hidayat Kimsen Kimsen Luthfi Setyo Maharani Mia Novianti Nurul Rahmawati Pambudi, Januar Eky Septi Ludianah Sudarmanto, Eko Sustari Alamsyah Winda Mulyani