PENGARUH PROFITABILITAS, LIKUIDITAS, AKTIVITAS PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

SARI, DESI PURNAMA and Sari, Rela (2023) PENGARUH PROFITABILITAS, LIKUIDITAS, AKTIVITAS PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to provide empirical evidence that profitability, liquidity, company activities and company age affect to the disclosure of sustainability report. The measurement index used as a reference for the sustainability report in this study is the GRI standards with 84 items. The sample used in this research were companies which consistently listed at LQ45 Index 2018-2022. This research is used with a quantitative approach using secondary data. Elections were conducted with a purposive sampling method, in order to obtain 10 companies that meet the criteria with five years of observation. The data analysis method of this research was panel data regression analysis by using Eviews 12. The results of this studies indicate that profitability, liquidity and company activities does not affect to the disclosure of sustainability report. Meanwhile, company age affect to the disclosure of sustainability report. In addition, the results of the study also show that profitability, liquidity, company activities and company age simultaneously affect to the disclosure of sustainability report.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitability, Liquidity, Company Activities, Company Age, Sustainability Report.
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Desi Purnama Sari
Date Deposited:	16 Nov 2023 04:31
Last Modified:	16 Nov 2023 04:31
URI:	http://repository.unsri.ac.id/id/eprint/130560

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